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In the result, appeals of the assesee in IT(SS)A No

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gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view

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In the result, appeals of the assesee in IT(SS)A No