9911796707
TMI Blog2013 (2) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ising 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 assessee was not having factory l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/Ahd/2009 dated 28.08.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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