2011 (10) TMI 615

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....the revenue is directed against the order dated 23.2.2010 of the CIT(A) for the AY 2007-08. 2 The revenue has raised the following effective grounds in this appeal: i)On the facts and in the circumstances of the case and in law, the ld CIT(A) erred in deciding that the units I,II,III & V of the assessee business were separate unit, each of which was separately eligible to claim the deduction u/....

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....A Nos.4163 and 4164/Mum/2008 has decided the issue in favour of the assessee as under: "7. We have perused the orders and have heard the rival contentions. We find that the CIT(A) had allowed the claim of the assessee for treating each of the units as independent for availing deduction u/s 80IB of the Act relying on the decision of the Tribunal in the case of M/s Prince Plastics International Pv....