In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed
Bench: Shrisandeepgosain & Shriarunkhodpia
124 TTJ 674 (Jodhpur) iii) Charchit Agarwal Vs ACIT (2009) 34 SOT 348 (Delhi) 6 Smt. AanjuSaraf 8. Before us, the learned Counsel for the assessee submitted that the issue relating to claim made under section 80IB of the Act has been decided by the Tribunal in assessee’s own case for the assessment year