https://www.taxtmi.com/caselaws?id=264615 Small scale industrial undertaking status for section 80IB depends on the applicable industrial classification and investment limit in plant and machinery; where the relevant threshold under the governing criteria is not exceeded, the deduction condition is satisfied. A second unit is treated as a separate and independent undertaking when it manufactures different products by different processes, and it is not denied eligibility merely because it is described administratively as a branch. On the stated facts, the plant and machinery investment remained below the prescribed limit and the second unit operated independently, so section 80IB deduction was available. en-us Fri, 17 Jul 2015 00:00:00 +0530 Tue, 29 Sep 2015 08:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264615 Small scale industrial undertaking status for section 80IB depends on the applicable industrial classification and investment limit in plant and machinery; where the relevant threshold under the governing criteria is not exceeded, the deduction condition is satisfied. A second unit is treated as a separate and independent undertaking when it manufactures different products by different processes, and it is not denied eligibility merely because it is described administratively as a branch. On the stated facts, the plant and machinery investment remained below the prescribed limit and the second unit operated independently, so section 80IB deduction was available. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264615