https://www.taxtmi.com/caselaws?id=182465 The tribunal allowed the assessee's miscellaneous application, setting aside the original order for a fresh hearing in light of the judgment of the Hon'ble Gujarat High Court. The tribunal found that the new undertaking did not lose its separate identity due to its dependency on the existing unit, emphasizing the importance of the nature of technology and production mechanism in determining distinctiveness. The matter was directed to be reheard to rectify the apparent mistake in the initial decision. en-us Fri, 11 May 2012 00:00:00 +0530 Fri, 28 Jul 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182465 The tribunal allowed the assessee's miscellaneous application, setting aside the original order for a fresh hearing in light of the judgment of the Hon'ble Gujarat High Court. The tribunal found that the new undertaking did not lose its separate identity due to its dependency on the existing unit, emphasizing the importance of the nature of technology and production mechanism in determining distinctiveness. The matter was directed to be reheard to rectify the apparent mistake in the initial decision. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182465