In the result, the appeal of the assessee is allowed
Bench: Shri M. Balaganesh(Through Virtual Hearing)
270A of the Act in the facts and circumstances of the instant case. ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 14. We have heard the rival submissions and perused the materials available on record. The Learned AO in the quantum assessment proceedings made some disallowance of claim of deduction under section 80IC of the Act for the year under