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2019 (3) TMI 1197 - AT - Income TaxDeduction u/s 80IB(10) - part completion of project - Deduction allowable on pro-rata basis qua the complete part of the project - HELD THAT:- As decided in assessee's own case for A.Y. 2011-12 it is a settled legal proposition that the claim of deduction is allowable on pro-rata basis qua the complete part of the project. Considering the above, we are of the opinion that the assessee is entitled to pro-rata deduction u/s.80IB(10) for the buildings B, C and D. We therefore, uphold the order of CIT(A). The grounds raised by the Revenue are dismissed.
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