Bench: Smt. Diva Singh & Dr. B.R.R. Kumar
section 80IB of The Income Tax Act, 1961." 8.3 The Assessing Officer in the assessment order for A.Y. 2006-07 has observed on the issue of allowance of deduction u/s 80IB for Noida Unit which has been purchased by the assessee during the year. The facts are same and the observations of the Assessing Officer are relevant and reproduced