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2016 (6) TMI 1426 - AT - Income TaxDeduction u/s 80IB - manufacture or producing an article or thing - HELD THAT:- AO noticed that though in the assessee’s own case, the Hon'ble Bombay High Court had allowed the claim of the assessee in earlier year in the case reported in [2011 (11) TMI 32 - BOMBAY HIGH COURT], but he disallowed the claim in this year also because the SLP filed by the Department before the Hon'ble Supreme Court is pending. CIT(A) did not find it justifiable to sustain the disallowance in view of the prevailing judgement of the Hon'ble Bombay High Court in the assessee’s own case. Before us, the Ld. Representative for the respondent assessee pointed out that subsequent to the decision of the CIT(A), the Hon'ble Supreme Court has since dismissed the SLP filed by the Department [2015 (4) TMI 1322 - SUPREME COURT OF INDIA] a copy of which has been placed on record. Appeal of the Revenue is dismissed.
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