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2022 (2) TMI 1135 - AT - Income TaxDeduction u/s. 80IA - Addition on the other income received from contractors at 5 production units - as submitted that this other income consists of electricity recovery from the contractors for the power consumed and other recoveries from the contractors - HELD THAT:- As relying on own case [2019 (8) TMI 345 - ITAT DELHI] making disallowance by the AO and confirmed by the ld. CIT(A) while computing the deduction allowable u/s. 80IA is not sustainable and all the items of income qua which deduction has been sought by the assessee u/s. 80IA are allowable deduction and order passed by the AO and ld. CIT(A) is not sustainable. So, the order passed by the lower authorities is set side directing the AO to recompute the deduction allowable to the assessee u/s. 80IA without excluding amount disallowed by the AO. Consequently, ground determined in favour of the assessee. Since, the issue before us is similar to the issue adjudicated by the Tribunal, in the absence any material change in the factual contents and the legal proposition, we are of the considered view that the disallowance made by the AO while computing the deduction is allowable u/s. 80-IA - Decided in favour of assessee.
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