2014 (1) TMI 1975

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....of the assessee for the assessment year 2009-2010 is directed against the order of the CIT(A)-V, Baroda dated 30.10.2012. 2. The only effective ground of the appeal is ground no. 2, which is reproduced hereinunder: "2. The CIT(A) erred in confirming disallowance of deduction of Rs. 2,37,663/- claimed u/s. 80P(2)(a)(i) of the IT Act 1961 in respect of the income from business of providi....