80D(ii) of the Rules?” 4. The decision rendered by the learned Tribunal for the assessment year 2008-09 had been followed by the tribunal for two other assessment years namely, assessment year 2010-11, which was the subject-matter of ITA/65/2021 and assessment year 2011-12 which was the subject matter of ITA/159/2018. Therefore, ITA/39/2021 is the lead case