2013 (2) TMI 749

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R : D.K TYAGI, JUDICIAL MEMBER:- This is the Revenue's appeal arising out from the order of Ld. CIT(A)-Valsad dated 18/11/2009. 2. The Revenue has taken following effective grounds of appeal:-  "1. On the facts and circumstances of the case and in law, the learned CIT(A) has erred in allowing the deduction u/s. 80IB of the Act stating that disallowance of claim of deduction u/s 80IB ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5-06 similar issue arose and the claim of the deduction u/s 80IB was not entertained for the reason that the factory license was obtained by the assessee much later on 31.03.2004. Following the earlier years decision A.O. disallowed the claim u/s 80IB claimed by the assessee during the year under appeal also. 4. Before Ld. CIT(A) reliance was placed by the assessee on the order of Hon'ble ITAT ....