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2016 (3) TMI 1434 - ITAT PUNEDeduction u/s. 80P(2)(c)(ii) - Disallowing deduction in respect of incomes earned by the assessee from Locker Rent, Ambulance Rent, Commission on Collection of MSEB bills and Health Club - HELD THAT:- We observe that on similar grounds the assessee has filed appeals before the Tribunal against the order of Commissioner of Income Tax (Appeals) for assessment years 2010-11 and 2011-12 [2016 (4) TMI 473 - ITAT PUNE] decided in favour of the assessee. No material has been placed on record by the Revenue to controvert the findings of Coordinate Bench. In such circumstances, we do not find any reason to take any contrary view.
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