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2012 (8) TMI 1154 - ITAT PUNEExtract: .......th the finding of the CIT(A) who has allowed the deduction u/s.80IB(10) based on the area of plot as per 7/12 extract being 450 sq. mt. which is more than minimum stipulated area of 1 acre (4047 sq.mt.). Same is upheld. 3. In the result, the appeal filed by the Revenue is dismissed. Pronounced in the open court on this the 28th day of August, 2012.
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