2011 (10) TMI 685

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.... E R. Per P.M. Jagtap, A.M. : This appeal filed by the assessee is directed against the order of learned CIT(Appeals)-32, Mumbai dated 22-01-2010 and the solitary issue arising out of the same relates to the disallowance of assessee's claim for deduction u/s 80IB(10) made by the AO and confirmed by the learned CIT(Appeals). 2. The assessee in the present case is a partnership firm which is en....

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..../s 80IB(10) was disallowed by the AO in the assessment completed u/s 143(3) vide an order dated 30-10-2008. On appeal, the learned CIT(Appeals) confirmed the said disallowance made by the AO as the assessee could not produce any notification issued by the CBDT in respect of its project/scheme. Aggrieved by the order of the learned CIT(Appeals), the assessee has preferred this appeal before the Tri....