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Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13
section 8018(10), hence it is fully eligible for the said deduction claimed u/s.80IB(10) at Rs. 3,33,72,475 which be kindly allowed. (4) That on the facts & in the circumstances of the case and in law, the eligibility of deduction claimed u/s.80IB(10) be kindly adjudicated with reference to the law prevailed on the date of approval