2013 (2) TMI 749

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - This is the Revenue's appeal arising out from the order of Ld. CIT(A)-Valsad dated 18/11/2009. 2. The Revenue has taken following effective grounds of appeal:- "1. On the facts and circumstances of the case and in law, the learned CIT(A) has erred in allowing the deduction u/s. 80IB of the Act stating that disallowance of claim of deduction u/s 80IB of the Act on the sole ground that the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m of the deduction u/s 80IB was not entertained for the reason that the factory license was obtained by the assessee much later on 31.03.2004. Following the earlier years decision A.O. disallowed the claim u/s 80IB claimed by the assessee during the year under appeal also. 4. Before Ld. CIT(A) reliance was placed by the assessee on the order of Hon'ble ITAT in assessee's own case in ITA No. 1536/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X