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2012 (8) TMI 926 - ITAT DELHIAllowability of deduction u/s 80IB (10) - Held that:- A.O. has not disputed the eligibility of the appellant for claiming the deduction and further in view of the fact that there is deeming completion certificate issued by the Corporation as discussed above, it is hereby held that the appellant is entitled to deduction u/s 80IB (10).Claim allowed - Decided in favour of assessee.
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