https://www.taxtmi.com/caselaws?id=268720 The Tribunal dismissed the Revenue's appeal and upheld the allowance of deduction under section 80IB for Unit II. It was determined that Unit II was a separate industrial undertaking eligible for the deduction, despite the Department's argument that it should be integrated with Unit I. The Tribunal relied on previous rulings establishing the independent eligibility of Unit II for the deduction, ultimately affirming the decision of the Commissioner (Appeals) in favor of the assessee. en-us Fri, 09 Oct 2015 00:00:00 +0530 Tue, 01 Dec 2015 00:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268720 The Tribunal dismissed the Revenue's appeal and upheld the allowance of deduction under section 80IB for Unit II. It was determined that Unit II was a separate industrial undertaking eligible for the deduction, despite the Department's argument that it should be integrated with Unit I. The Tribunal relied on previous rulings establishing the independent eligibility of Unit II for the deduction, ultimately affirming the decision of the Commissioner (Appeals) in favor of the assessee. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268720