Court Jurisdiction Not Automatic: ITAT's Decision on Section 80-IC Deduction Stands Unless Proven Unreasonable.

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....Disallowance of deduction u/s 80-IC - Though the findings of facts by the AO were reversed by the CIT(A), and in turn were set aside by the ITAT, that ipso facto does not attract the jurisdiction of this Court unless the reasoning or the approach of the ITAT is so unreasonable or manifestly irrational.....