TMI Blog2021 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ble ITAT on a single issue ignoring other issues which were also attributable to the said disallowance? - HELD THAT:- As it appears that the claim of deduction has been denied from A.Ys 2007-08 to 2010-11 and pursuant to the directions of the Tribunal, the Assessing Officer allowed the claim of deduction. Since the Assessing Officer had allowed the deduction pursuant to the directions of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaon dated 29.03.2018 pertaining to Assessment Year 2011-12. 2. The grievances of the Revenue read as under: 1. Whether on the facts and in the circumstances of the case the Ld. CIT(A) was correct in deleting the addition of ₹ 10,13,30,971/- made by the AO on account of disallowance of deduction u/s 80IC of the I.T. Act on the basis of deduction allowed in earlier years as per the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the production shown from this unit. 3. A perusal of the grievance of the Revenue mentioned hereinabove shows that the deduction has been allowed in earlier A.Ys and the ld. CIT(A) has followed the orders of the earlier A.Ys. 4. Briefly stated, the facts of the case are that the only issue involved in this appeal is the allowability of deduction u/s 80IC of the Income tax Act, 1961 [here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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