In the result, both the appeals of the revenue are dismissed
Bench: Shri A. T. Varkey & Dr. M. L. Meena]
801A(4) of the Act. 13. In the circumstances, the Assessing Officer is directed to grant the assessee the benefit of deduction u/s. 80IA of the Act as claimed.” 9. From a reading of the aforesaid order which is similar to that of the case of assessee and though in that case, the assessee was executing works contract