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2013 (11) TMI 1315 - ITAT BANGALOREAllowability of deduction u/s 80IA of the Income Tax Act – Held that:- Reliance has been placed on the assessee’s own case for the assessment year 2004-05, deduction u/s 80IA allowed to the Assessee - The Tribunal in the said order has followed another order in assessee's own case for assessment year 2005-06 - Nothing has been brought on record to show that the said decision of the Tribunal has been reversed/modified by the Hon'ble Karnataka High Court. Hence, as on date, the decision holding the field is that of the Tribunal for the assessment year 2004- 05 – No any change in facts and circumstances in the present assessment year also – No any infirmity in the order of the Commissioner of Income-tax (Appeals) in following the decision of this Tribunal in assessee's own case for assessment year 2004-05 – Deduction u/s 80IA allowed – Decided against the Revenue.
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