Where the AO had made disallowance of deduction u/s. 80IB/IC by applying provisions of section 80IA(8) read with section 80IB(13) and 80IC(7) of The Act on ground that rate of technical knowhow fee on value of goods transferred from perfumery dividend to eligible unit should be 2.75% as against 2.5% declared by assessee, was not allowed. It was noted that when claim of assessee has been accepted in subsequent year on identical facts and circumstances, which is not disputed, therefore there is no reason to sustain any such addition during the relevant assessment year. (AY. 2010-11, 2011-12)