Deduction under section 80-IA is not dependent upon the assessee claiming or not claiming depreciation

RELEVANT PARAGRAPH 22. In the present case, the dispute relates to the special deduction allowable under Section 80-IA contained in Chapter VI-A. Relevant provisions contained in Chapter VI-A including Section 80-IA (to the extent relevant),read as follows :- “CHAPTER VI-A DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME A-General Deductions to be made in computing total income. 80-A (1)In computing the total income of an assessee ,there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified...