https://www.taxtmi.com/caselaws?id=260287 Eligibility for deduction under section 10B in relation to Unit II could not be conclusively determined on the existing record because the decisive direct evidence, namely the application or letter made to the competent authority when Unit II was set up, was not before the Tribunal. The self-serving note in the accounts was found unreliable, and the assessee's reliance on separate identity and past consistency did not resolve the factual controversy after the High Court's remand. Authorities on reconstruction of business also did not answer the issue on the available material. The matter was therefore restored to the Assessing Officer for fresh adjudication by a speaking order after affording a reasonable opportunity of hearing. en-us Fri, 05 Jun 2015 00:00:00 +0530 Sat, 06 Jun 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260287 Eligibility for deduction under section 10B in relation to Unit II could not be conclusively determined on the existing record because the decisive direct evidence, namely the application or letter made to the competent authority when Unit II was set up, was not before the Tribunal. The self-serving note in the accounts was found unreliable, and the assessee's reliance on separate identity and past consistency did not resolve the factual controversy after the High Court's remand. Authorities on reconstruction of business also did not answer the issue on the available material. The matter was therefore restored to the Assessing Officer for fresh adjudication by a speaking order after affording a reasonable opportunity of hearing. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260287