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2022 (8) TMI 32 - AT - Income TaxDeduction claimed u/s 80IAB - AO disallowed the deduction u/s 80IAB on the reasoning that the sale of bare shell and cold shell to the co-developer was not permitted as per SEZ Act - HELD THAT:- As decided in favour of the assessee by the Tribunal in assessment year 2008-09 [2019 (6) TMI 1288 - ITAT DELHI] - The aforesaid decision of the Coordinate Bench has been subsequently followed by the Bench while deciding assessee’s appeal in ay 2011-12 [2020 (9) TMI 1239 - ITAT DELHI] . Decided in favour of assessee.
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