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2010 (6) TMI 813 - ITAT MUMBAIExtract: ....... ACIT (supra), and the project was approved by the local authority as well as the clause (d) has been inserted w.e.f. 2005-06 then we do not find any error in the order of the CIT(A) qua this issue. The same is upheld. 13. In the result, the appeal of the revenue is partly allowed for statistical purposes. Pronounced in the Open Court on 18.06.2010
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