https://www.taxtmi.com/caselaws?id=383718 The High Court upheld the Tribunal's decisions regarding the claim of deduction under section 80-IA for Unit-1 at Daman and the classification of Unit-2 as a separate and independent unit for tax benefits. The Tribunal found that Unit-2 was distinct from Unit-1 in terms of manufacturing activities and operational independence, dismissing the Revenue's arguments. The Court concluded that no legal issues were raised, leading to the dismissal of all appeals challenging these matters. en-us Mon, 22 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383718 The High Court upheld the Tribunal's decisions regarding the claim of deduction under section 80-IA for Unit-1 at Daman and the classification of Unit-2 as a separate and independent unit for tax benefits. The Tribunal found that Unit-2 was distinct from Unit-1 in terms of manufacturing activities and operational independence, dismissing the Revenue's arguments. The Court concluded that no legal issues were raised, leading to the dismissal of all appeals challenging these matters. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383718