Court Reinstates Assessing Officer's Deduction u/s 80JJA, Overturning Commissioner's Reduction in Income Tax Case.

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....Deduction u/s. 80JJA - Computation of profits - AO allowed the claim - CIT(A) reduced the claim of deduction - In the present appeal AO rightly deducted the depreciation as the amount of depreciation related to eligible ETP unit - The action of ld. CIT(A) further reducing claim is set aside - AT....