Bench: Dr. Manish Borad & Sri Sonjoy Sarma
801c / 80IE for its various units. A perusal of the impugned order would reveal that the appellant had claimed following deductions under respective section for the above assessment year, in respect of its different undertakings: Page 7 of 27 I.T.A. Nos.: 318 & 319/Gau/2018 I.T.A. Nos.: 238, 239 & 240/Gau/2018 AYs: 2012-13, 2013-14 & 2014-15 M/s. Assam Air Product Private