Tribunal held that  the disallowance had resulted in enhancing the deduction under section 80IB(8A) . The disallowance had been made because of the statutory provisions under section 37 and as a consequence of such disallowance there was an increase in the income in the hands of assessee. Therefore in computing the deduction under section 80IB(8A) in the hands of the assessee the disallowance so made ought to be considered.  Tribunal directed the AO  to compute the deduction under section 80IB(8A) in accordance with law.( AY.2013-14)