ASTORIA LEATHERS,CHENNAI vs. ITO, CHENNAI

In the result, the appeals filed by the assessee in I

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

271B of the Act by the assessee are dismissed. I.T.A. Nos. 2673 & 2674/Mds/2014 [A.Y. 2008-09 & 2010-11] (Revenue’s Appeals) 11. The only effective ground raised in both the appeals of the Revenue is with regard to allowance of deduction under section 80IB