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Tax Assessment Reopened Beyond Four Years for Housing Project Deduction u/s 80IB(10) Deemed Unjustified.

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....Reopening of an assessment beyond 4 years - deduction u/s 80IB(10) - development of housing project. - One of the conditions thereof being that no person shall be allotted more than one residential unit - purchaser has vacated the second property - no reason to deny the claim by way of reassessment proceedings.....

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