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2019 (8) TMI 1076 - SC ORDEREntitlement to the benefit of deduction u/s 80IB(10) - assessee had undertaken the housing project known as "Jai Hind" - date of approval of the said project by the local authority was given on 30th September 1998, just one day prior to the cut off date given under Section 80IB(10) - HELD THAT:- Since the tax effect involved in this matter is less than ₹ 2 crores, we see no reason to interfere in this matter. The special leave petition is dismissed, leaving all the questions of law open.
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