Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1578/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 M/S. Advik Hi-Tech Pvt. Ltd. Gat No.357/99, Chakan Talegaon Road, Vill- Kharabwadi, Tal. Khed, Chakan, Pune-410 501 Pan : Aacca3106E .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-8, Pune.
80I(6)?" 3. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) is not justified in holding that the assessee is entitled to claim deduction of its income of the eligible unit u/s 80IA(5) without adjusting the notional brought forward losses of earlier years, ignoring Hon'ble ITAT decision in the case