Section 80IB for the assessment years 2003-04 and 2004-05 and benefit u/s. 80IC for the assessments years 2005-06 and 2006-07 are to be allowed.” 5. Learned senior standing counsel seeks us to treat the Revenue’s appeal ITA No.120/Gau/2008 for assessment year 2003-04 as the “lead” case raising the following substantive grounds:- ITA No.120-123/G/2008