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2018 (2) TMI 1855 - ITAT MUMBAIProportionate deduction u/s 80IB(10) - units where the area has not exceeded the limit as prescribed under Section 80IB(10)(c) - HELD THAT:- As relying on assessee's own case for earlier AYs [2014 (1) TMI 103 - ITAT MUMBAI] and [2014 (9) TMI 1009 - ITAT MUMBAI] in order to maintain consistency with the decision of the Coordinate Bench we hereby uphold the order of the CIT(A) upholding the proportionate allowance of deduction under Section 80IB(10) in respect of those units satisfying the conditions of section 80IB(10)(c) of the Act and resultantly the appeal of the Revenue is dismissed
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