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2010 (12) TMI 696 - ITAT, HYDERABADDisallowance - Deduction under S.80IB - The assessee's was not filed the audit report in Form 10CCB alongwith the return of income - Assessee is engaged in the manufacture of Conveyor and Material handling equipments - It is evident from the orders of the lower authorities that even though the Unit II had a separate land, building and some Plant and Machinery, it cannot be said to have the basic character of independence of function and ability to survive independent of Unit I - Whether a particular unit is a distinct entity or part of the other units depends upon the facts and circumstances of each case - Since, Unit II cannot survive on its own and independent of Unit I, it has to be held that it forms part of the assessee's undertaking as a whole and not a distinct entity - The caselaw relied upon by the Learned Departmental Representative has no application to the facts of the present case - Find no infirmity in the impugned order of the CIT(A)
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