2015 (6) TMI 610

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....200708 by the Revenue, the following questions have been raised for our consideration: (1) Whether, Tribunal is right in law and on facts in holding that there is no condition precedent to obtain the factory license before starting the industrial undertaking without appreciating the fact that production cannot be commenced without obtaining the license to run the factory from the factory inspecto....

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....mpugned order, the Tribunal relied upon its decision in the matter of ITO Vapi v/s. Samarth Health Care in ITA No.1006/Ahd/2009 dated 5th June, 2012 and allowed the claim for deduction under Section 80IB of the said Act. The Tribunal came to finding of fact in the above case that the Assessing Officer did not doubt about raw material consumption, power consumption, sales and employment of workers ....