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    <title>Deduction Approved u/s 80IB: No Transfer of Used Machinery to New Unit II Business.</title>
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    <description>Claim of deduction u/s 80IB for Unit II – The new unit has also not been formed by transferring to the new business machinery and plant previously used for any purpose - deduction allowed - AT</description>
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      <description>Claim of deduction u/s 80IB for Unit II – The new unit has also not been formed by transferring to the new business machinery and plant previously used for any purpose - deduction allowed - AT</description>
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