In the result, appeal of the assessee is allowed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits