Amount disallowed u/s. 40(a)(ia) not eligible for deduction u/s. 80IB

IN THE ITAT AHMEDABAD BENCH ‘C’ Deputy Commissioner of Income-tax Versus Rameshbhai C. Prajapati IT APPEAL NO. 226 (AHD.) OF 2010 [ASSESSMENT YEAR 2006-07] SEPTEMBER 21, 2012 ORDER A. Mohan Alankamony, Accountant Member This appeal is preferred by the revenue aggrieved by the order of the learned CIT(A) in appeal No.CAB/II-423/08-09 dated 06-10-2009 passed u/s 250 read with section 143(3) of the IT Act for assessment year 2006-07. 2. The revenue has raised eight elaborate grounds in its appeal. However, the crux of the issues is concisely expressed herein below:- ...