Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
disallowance of deduction under Section 80IB of the Act, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee again filed similar submission explaining the facts in detail that initially approval was revised by the local authority on 16/03/2009 and the assessee is entitled for deduction under Section 80IB of the Act. The submissions