Jay Chemical Industries Ltd.,, ... vs The Dy.Cit.,Circle-2(1)(2),, ... on 26 November, 2019
6. We have heard the rival contention and perused the material on record
carefully. The ld. counsel has placed at page no. 108 of the Paper Book the
order of the ITAT Ahmedabad in the case of M/s. N.R. Agarwal vs. DCIT
vide MA No. 154 to 157 wherein as para 3 of the order the issue of
deduction u/s. 80IA(4) on steam was restored to the file of the ld. CIT(A) for
deciding the issue de-novo.