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2016 (12) TMI 874 - HC - Income TaxEligibility of deduction under Section 80IB [10] - Held that:- As the assessee had already completed project/construction with respect to Tower “C” in Poddar Residency and penthouse, the assessee is entitled to deduction under Section 80IB [10] of the Act. No error has been committed by the learned Tribunal in holding in confirmation of the decision of CIT [A] that the assessee shall be entitled to deduction claimed under Section 80IB [10] of the Act. See Income Tax Officer Versus Saket Corporation [2015 (6) TMI 460 - GUJARAT HIGH COURT] - Decided in favour of assessee
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