https://www.taxtmi.com/highlights?id=42378 Deduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly irrelevant. As all these units together constituted separate and distinct industrial undertaking eligible for deduction under section 80IB. en-us Wed, 31 Oct 2018 11:44:14 +0530 Wed, 31 Oct 2018 11:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42378 Deduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly irrelevant. As all these units together constituted separate and distinct industrial undertaking eligible for deduction under section 80IB. Highlights Income Tax Wed, 31 Oct 2018 11:44:14 +0530 https://www.taxtmi.com/highlights?id=42378