2016 (2) TMI 1375

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....Advocate. For Respondent : None. Judgment on Board Per Navin Sinha, Chief Justice 1. The present appeal has been preferred against the order dated 19.6.2015 by the Income Tax Appellate Tribunal, Raipur Bench, Raipur in ITA No. 159/BLPR/2011. The issue relates to disallowance of deduction by the Assessing Officer under Section 80IA read with Section 80IA(4)(iv) of the Income Tax Act, 1956 c....