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2011 (7) TMI 1352 - HC - Income TaxExtract: .......uthority. Therefore, the decision of the Tribunal in holding that the assessee is entitled to Section 80IB deduction in respect of housing project inclusive of the amount received on account of car parking cannot be faulted. 3. In this view of the matter, we see no merit in this appeal. The appeal is accordingly dismissed with no order as to costs.
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