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2017 (9) TMI 1632 - ITAT MUMBAIApplicability of the provisions of section 44 BBB - Held that:- In the case of NPCIL (2016 (3) TMI 117 - ITAT MUMBAI) the Tribunal has held that provisions of section 44BBB would be applicable for the project executed by the assessee. We hold that the assessee cannot be taxed as per the provisions of section 9 of the Act, that it is covered by the section 44BBB of the Act. Confirming the order of the FAA we decide the effective Ground of appeal against the AO.
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