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2015 (7) TMI 1340 - AT - Income TaxClaim of deduction u/s 35(2AB) - HELD THAT:- DR as well as ld. AR of assessee agreed before us the issue in dispute is squarely covered by the decision of ITAT in assessee’s own case for AY 2009-10. On perusal of the order of the coordinate bench [2014 (10) TMI 171 - ITAT HYDERABAD] the operative portion of which has been reproduced by ld. CIT(A) in her order, it is very much clear that the issue in dispute has been decided in favour of assessee by holding that assessee is entitled for deduction u/s 35(2AB ). Therefore, ld. CIT(A) having decided the issue by following the aforesaid order of Tribunal, we do not find any infirmity in the impugned order of ld. CIT(A). Accordingly, we uphold the same by dismissing the grounds raised by the department.
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