2018 (11) TMI 1896

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....ce identical issues are involved in all these appeals, hence, these were heard together and are being disposed of by this common order. 3. The appeal in ITA No. 330/Chd/2018 for assessment year 2010-11 is taken as a lead case, wherein, the grounds raised by the assessee are as under:- 1. That Ld. CIT(A) has erred in law and facts in confirming the action of the Assessing officer by holding that unit-3 is reconstruction of existing business activity of the company and thereby holding both units as a single unit. 2. The Ld. CIT(A) has erred in law and facts in restricting the deduction u/s 80IC in respect of Unit-3 according to the eligibility of percentage deduction u/s 80IC for Unit-2 3. The Ld. CIT(A) has erre....

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....e Unit-II was being operated from STPI Building, Shimla w.e.f. 30.3.2007. The Ld. Counsel for the assessee in this respect has placed reliance upon the DIC (District Industries Centre), Registration letter dated 30.3.2017, wherein, the address of the assessee Unit-II has been mentioned as 'STPI Building, Black 24, SDA Complex Shimla. It has been claimed that, whereas, Unit-III of the assessee was being run from 4th Floor, Altruist Technologies Private Limited, Behind Hotel Firhill, Near Tunnel No. 103, Shimla. The Ld. Counsel in this respect has relied upon the copy of the letter of the DIC Registration of Unit-III placed at paper Book page No. 42. He has further submitted that with a view to establish a new unit (Unit-III), the assessee co....

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....s tremendous capacity to grow and make big mark in Mobile Value Added Services and information technology industries and that the business of the company has seen a tremendous growth. It has been further explained that though, the building used of Unit -III was earlier registered office of the Company, however, the said building now has been used for the operation of Unit-III, whereas, the Unit-II has been separately running from another building situated at a distance of 7 Kms. 6. We find that the above contentions of the assessee have not been rebutted by the lower authorities. The only objection put by the Assessing officer was that the building / address of Unit-III was earlier the registered office of the company, however, it is not....

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.... are allowed. ITA No. 428/Chd/2018 (A.Y.2014-15) 8. In this appeal, besides the identical grounds raised in ITA No. 330/Chd/2018, which we have adjudicated above, the assessee has  taken another ground agitating the action of the CIT(A) in confirmation the disallowance of Rs. 7,02,090/-. 9. No argument have been addressed by the Ld. Counsel for the assessee on this issue, hence, this ground of appeal is dismissed as 'not pressed'. This appeal of the assessee, therefore, stands partly allowed. In the result, the appeals of the assessee in ITA Nos. 330 to 332/Chd/2018 and 427/Chd/2018 stands allowed whereas ITA No. 428/Chd/2018 stands partly allowed. Order pronounced in the Open Court on 02.11.2018 ============= Docume....