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2022 (3) TMI 969 - ITAT MUMBAIDeduction u/s 80IB(10) - unaccounted receipt - HELD THAT:- It is undisputed fact that impugned on money was pertained to the undisclosed business receipt attributable to the Pimpri project of the assessee. A.O has not proved contrary to the claim of the assessee that the aforesaid on money was business receipt - Following the decision of M/S. SURANA MUTHA BHASALI DEVELOPERS VERSUS ACIT, CIRCLE 11 (2) , PUNE [2021 (7) TMI 104 - ITAT PUNE]. We direct the A.O to allow deduction u/s 80IB(10) - Accordingly, the appeal of the assessee is allowed.
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