Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar
disallowed assessee's 80IA deduction claim involving varying sum(s) (supra) in their respective orders. The same stands confirmed. These assessee's appeals are dismissed therefore.” 36. We have heard the rival arguments made by both the sides and perused the available material on record. Undoubtedly, the Tribunal in ITA 141/Hyd/2007