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2022 (3) TMI 616 - AT - Income TaxDeduction u/s 80IC - As per AO assessee was not engaged in the business of manufacturing of any new product but was engaged in job work - CIT(A) by following the order of his predecessor for A.Y. 2012-13 held the assessee to be engaged in the business of manufacturing and held that assessee to be eligible for deduction u/s 80IC - HELD THAT:- As identical issue about the claim for deduction u/s 80IC of the Act arose in assessee’s own case in A.Y. 2009-10 & 2010-11 wherein [2017 (8) TMI 1657 - ITAT DELHI] held the assessee to be eligible for deduction u/s 80IC of the Act. Before us, Revenue has not placed any material on record to demonstrate that the facts in the case in the year under consideration and that of A.Y. 2009-10 & 2010-11 are different and distinguishable and further no material has been placed by the Revenue to demonstrate that the decision rendered by the Tribunal in assessee’s own case for A.Y. 2009-10 & 2010-11 has been stayed/ set aside/ overruled by higher judicial forum. In such a situation, we find no reason to interfere with the order of CIT(A). Thus ground of the Revenue is dismissed.
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