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2015 (4) TMI 1213
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....on has been admitted by this Court, we proceed to admit this Appeal. It is admitted on the following substantial questions of law: "(i) Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal erred in allowing assessee's claim of deduction under section 80IB(10) when assessee had not completed the project by 31st March, 2008 thus violating the ....