80I-A claimed\nby the appellant as indicated in the preceding discussion.\"\n16. The Tribunal, concurred with the aforesaid findings recorded\nby the CIT (A), by taking support of the decision of a Co-ordinate\nBench of the ITAT, Mumbai, in the case of West Cost Paper Mills (P.)\nLtd. v. CIT, [2014] 52 taxmann.com 268. As regards section 80IA