Held, that similar disallowances were made for the assessment year 2011-12 and the assessee had not challenged these additions and has accepted the disallowances. The Department contended that the Commissioner (Appeals) had merely followed the order for the preceding year without going into the merits of the facts that the assessee itself had accepted the disallowances. The Assessing Officer was directed  to check afresh the admissibility of the deduction claimed by the assessee under section 80-IB of the Act. The Assessing Officer was to apply his mind afresh looking to the various aspects argued by the Department.(AY.2013-14)