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2016 (8) TMI 1499 - ITAT AHEMDABADDeduction u/s 80IB(11A) denied - non satisfying the conditions laid down - as per revenue assessee, not being an integrated undertaking, is not entitled for the relief u/s 80IB(11A) AND transport and handling activities claimed by the assessee are merely incidental and not integrated to its main activity - HELD THAT:- We find that the assessee has filed detailed paper book containing AY 2005-06 order u/s 143(3) of the Act in which claim was allowed u/s 80IB(11A) - We further find that against Ld. CIT(A)’s order of AYs 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10 in which CIT(A) allowed the claim u/s 80IB(11A) of the Act, the Department has not preferred any appeal meaning thereby that it has accepted the decision of Ld. CIT(A) in assessee favour - we are of the opinion that assessee is entitled for the claim allowed u/s 80IB(11A) and find no reason to interfere in the order of Ld. CIT(A). - Decided against revenue.
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