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2023 (2) TMI 1190 - ITAT RAJKOTDeduction u/s 80IB(10) - profit earned by the assessee from the construction of project - HELD THAT:- We find no infirmity in the order passed by the Ld. CIT(A) in deleting such addition made by the Ld. AO following the decision taken by his predecessor in the earlier year in allowing the deduction u/s. 80IA(10) of the Act taking in consideration of the judgment passed by the Co-ordinate Bench - Hence the same is confirmed. Revenue’s appeal is found to be devoid of any merit and thus dismissed.
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