https://www.taxtmi.com/caselaws?id=10051 The Tribunal found that the Allahabad unit did not constitute a part of a single business carried out by the assessee due to the lack of established inter-connection and inter-lacing. Despite unity of control and management, insufficient evidence was provided to show inter-dependence between the various units. The court held that the closure compensation expenditure was deductible as it was incurred for the purpose of business, allowing the reference in favor of the assessee against the Department. en-us Fri, 18 Jun 2004 00:00:00 +0530 Mon, 06 Jul 2009 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10051 The Tribunal found that the Allahabad unit did not constitute a part of a single business carried out by the assessee due to the lack of established inter-connection and inter-lacing. Despite unity of control and management, insufficient evidence was provided to show inter-dependence between the various units. The court held that the closure compensation expenditure was deductible as it was incurred for the purpose of business, allowing the reference in favor of the assessee against the Department. Case-Laws Income Tax Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10051