https://www.taxtmi.com/caselaws?id=369558 An integrated industrial undertaking carrying on interconnected manufacturing activities through multiple connected premises was treated as one composite unit for deduction under section 80IB. The stitching, cutting, buttoning, storage and packing operations for children's garments formed a single manufacturing process, so the existence of allied locations did not create separate independent undertakings. Identification as Unit No. 47 and the absence of separate books for each connected activity did not, by themselves, justify denial of the claim. The recorded statement under section 131 did not displace the composite character of the undertaking, and the deduction was allowed. en-us Fri, 26 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 06:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369558 An integrated industrial undertaking carrying on interconnected manufacturing activities through multiple connected premises was treated as one composite unit for deduction under section 80IB. The stitching, cutting, buttoning, storage and packing operations for children's garments formed a single manufacturing process, so the existence of allied locations did not create separate independent undertakings. Identification as Unit No. 47 and the absence of separate books for each connected activity did not, by themselves, justify denial of the claim. The recorded statement under section 131 did not displace the composite character of the undertaking, and the deduction was allowed. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369558