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2014 (8) TMI 1062 - AT - Income TaxAllowability of deduction u/s 80IB (10) - project cleared after approval of the Slum Rehabilitation Authority - time limit for calming the deduction - Held that:- After hearing both the parties and on perusal of the CIT (A)’s order, we find the CIT (A) has given the finding categorically by holding that the project in question is a Slump Rehabilitation Project and the time limit provided in the statute will not be applicable to the assessee in view of the proviso to section 80IB(10). - Decided in favour of assessee
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