2014 (10) TMI 1001

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.... case, the only argument of the learned Advocate appearing in support of this Appeal is that the Tribunal should not have allowed the Respondent-Assessee's claim. 2. The Tribunal by the impugned order dated 8 June 2012 has held that the objection raised by the Assessing Officer that the Respondent will not be entitled to deduction under Section 80IB(10)(d) cannot be sustained. Upon scrutiny....