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CIT's Revision u/s 263 Overruled; Tribunal Supports Landowner Deductions u/s 80-IB(10) as Valid.

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....Revision u/s 263 - Deduction u/s.80-IB(10) to land owners - in response to SCN by CIT assessee placed tribunal decision where deduction u/s.80-IB(10) allowed to land owners - revision as done by the CIT u/s.263 is based exclusively on change of opinion, which is not permissible....