https://www.taxtmi.com/highlights?id=65746 Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got vacated and thereafter Unit-III was started in the said premises in assessment year 2010-11. - Tribunal rightly came to the conclusion that the assessee was entitled to claim benefit under Section 80-IC of the Act by treating Unit-III of the assessee - HC en-us Wed, 21 Sep 2022 14:46:54 +0530 Wed, 21 Sep 2022 14:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65746 Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got vacated and thereafter Unit-III was started in the said premises in assessment year 2010-11. - Tribunal rightly came to the conclusion that the assessee was entitled to claim benefit under Section 80-IC of the Act by treating Unit-III of the assessee - HC Highlights Income Tax Wed, 21 Sep 2022 14:46:54 +0530 https://www.taxtmi.com/highlights?id=65746