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2022 (8) TMI 1426 - AT - Income TaxDeduction u/s 80IA (4) - Claim denied by AO but allowed by CIT(A) - HELD THAT:- We find that CIT(A) in his order has reproduced the findings of Co-ordinate Bench of Tribunal in assessee’s own case for A.Ys. 2011-12 & 2012-13 [2019 (2) TMI 1429 - ITAT DELHI], [2018 (11) TMI 1322 - ITAT DELHI] wherein it was held that assessee was eligible for deduction u/s 80IA(4) of the Act. Since the facts are identical to that of earlier years, the assessee is eligible for claiming the deduction. Revenue has not pointed to any distinguishing facts of the case in the year under consideration and nor has placed any material to demonstrate that the order of Delhi Tribunal in assessee’s own case for A.Ys. 2011-12 & 2012-13 has been set aside/stayed/over ruled by the Higher Judicial forum. In such a situation, we find no reason to interfere with the order of CIT(A) and thus dismiss the grounds of the Revenue.
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