2023 (5) TMI 1404

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..... 1) and the project namely was not completed within the period of 05 years from the end of the year in which the approval was granted by the local authority u/s 80IB(10) As decided by HC [ 2022 (4) TMI 745 - GUJARAT HIGH COURT] where the assessee completes the construction of its entire housing project and thereafter applied for the BU Permission within the prescribed time-limit, then irrespective .....

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