https://www.taxtmi.com/caselaws?id=262495 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 10B, concluding that the new unit set up by the assessee was not formed by splitting up or reconstruction of the existing business. The Tribunal dismissed the Revenue's appeal and directed the AO to allow the deduction as claimed by the assessee. The appeal filed by the Revenue was dismissed. en-us Wed, 24 Jun 2015 00:00:00 +0530 Mon, 10 Aug 2015 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262495 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 10B, concluding that the new unit set up by the assessee was not formed by splitting up or reconstruction of the existing business. The Tribunal dismissed the Revenue's appeal and directed the AO to allow the deduction as claimed by the assessee. The appeal filed by the Revenue was dismissed. Case-Laws Income Tax Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262495