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2021 (8) TMI 288 - ITAT SURATDisallowance u/s 80IA(4) - assessee is a contractor not an industrial undertaking or enterprises engaged in infrastructure development - HELD THAT:- The issue raised in the grounds of appeal under consideration is squarely covered in favour of the appellant by the decisions of Hon'ble ITAT, Ahmedabad for the various assessment years,hence, in view of the above, facts the addition made by the AO by disallowance u/s 80IA(4) of the Act, is deleted and the grounds of appeals are allowed.
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