https://www.taxtmi.com/caselaws?id=177167 The Appellate Tribunal upheld the decision in favor of the assessee regarding the eligibility of separate units for deduction under section 80IB. The Tribunal relied on precedent and found that treating each unit independently for claiming the deduction was justified, as there were no new units introduced in the relevant assessment years. Additionally, the Tribunal dismissed the revenue's appeal challenging the authority of the CIT(A) to direct the examination of units within the prescribed time period under section 80I(3), concluding in favor of the assessee. en-us Wed, 05 Oct 2011 00:00:00 +0530 Mon, 04 Jan 2016 16:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177167 The Appellate Tribunal upheld the decision in favor of the assessee regarding the eligibility of separate units for deduction under section 80IB. The Tribunal relied on precedent and found that treating each unit independently for claiming the deduction was justified, as there were no new units introduced in the relevant assessment years. Additionally, the Tribunal dismissed the revenue's appeal challenging the authority of the CIT(A) to direct the examination of units within the prescribed time period under section 80I(3), concluding in favor of the assessee. Case-Laws Income Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177167