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2021 (8) TMI 362 - AT - Income TaxDisallowance u/s 80IB - CIT (Appeals) confirming the action of assessing officer in holding that income from housing project in the name of “Hampton Park” belongs to AOP and not in the individual capacity as co-owner - HELD THAT:- As decided in own case [2021 (4) TMI 1253 - ITAT SURAT] assessee was allowed deduction under section 80IB of the Act. - Decided in favour of assessee.
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