Dismissing the appeal, that when the facts and circumstances were identical, and there were no counter findings placed on record by the Department, there was no reason to deviate from the view taken in the assessee’s own case for the preceding assessment year. The relief provided by the Commissioner (Appeals) to the assessee allowing the claim of deduction under section 80-IA(4)(iii) of the Act was to be sustained. (AY. 2012-13)