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2018 (7) TMI 2343 - ITAT BANGALOREDeduction u/s. 80IA(4)(iii) - assessee was not able to submit notification of CBDT which is mandatory as per Rule 18(C)(4) of the I.T. Rules for claiming deduction u/s. 80IA(4)(iii) - HELD THAT:- The issue raised by the revenue in the grounds of appeal has already been addressed by the Tribunal in assessee’s own case for the AY 2007-08 wherein held that there is nothing to suggest that deduction u/s. 80IA(4)(iii) is allowable from the date of Notification by the CBDT. In coming to the aforesaid conclusion, the Tribunal has placed reliance on the decision of Creative Infocity Ltd. [2012 (4) TMI 117 - GUJARAT HIGH COURT] In view of the aforesaid decision of the Tribunal in assessee’s own case, which decision was also followed by the Tribunal in assessee’s own case for the AYs 2009-10 to 2011-12, we are of the view that there is no merit in this appeal by the revenue. Consequently, the appeal by the revenue is dismissed.
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