Bench: Sri Sanjay Garg & Shri Rakesh Mishra
Section 80-IC(2)(a) were duly fulfilled & met, and hence the deduction u/s 80-IC claimed by the appellant was justified. The AO is accordingly directed to delete the disallowance of Rs.8,59,63,307/- made in relation to deduction u/s 80-IC of the Act. Ground No.2 is therefore allowed. 7.10 Since the addition/disallowance made