In the result, revenue’s appeal for A
Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&
245D (3). 13.3 In reply, the Appellant has stated that it had claimed the deduction under section 80IA of the Act on its eligible profits in the return of income filed u/s 139(1) of the Act for the A.Y. 2008-09. Subsequently, the Appellant had withdrawn the claim of deduction under 80IA in the return of income filed