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2016 (1) TMI 357 - AT - Income TaxDisallowance deduction u/s.80IB(10) - Held that:- No merit for declining of claim of deduction on the plea of completion certificate having been not obtained within a period of four years, in respect of projects which was approved prior to 1st April, 2005. Accordingly, the AO is directed to allow assessee’s claim for deduction u/s.80IB(10) for both the years under consideration. See case of Happy Homes Enterprises [2014 (9) TMI 707 - BOMBAY HIGH COURT ] - Decided in favour of assessee
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