No Deduction Allowed: Section 80A(5) Blocks CIT from Granting Section 80-IB Claims in Revisional Jurisdiction u/s 264.

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....Revision u/s 264 - deduction u/s 80-IB - Provision of Section 80A(5) is a statutory interdict which would prevent the CIT from granting any such claim in exercise of his revisional jurisdiction u/s 264 - even High Court in exercise of Writ jurisdiction under Article 226 of the Constitution of India would not issue directions contrary to statutory provisions - no deduction....