In the result, the appeals of the assessee for AYs 2012-13, 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.870/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 & आयकर अपील सं./Ita Nos.338 & 339/Chny/2020 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

124- 200 of the paper-book. The assessee thus urged that the deduction claimed u/s 80-IAB ought to be allowed. 9. Per contra, the Ld. CIT, DR appearing for the Revenue, has filed written submissions setting out extensive reasons as to why the orders of the lower authorities ought to be upheld. At the onset