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2016 (9) TMI 865 - GUJARAT HIGH COURTAdditions made on accounts of exemptions under section 10A - confirmation of separate and distinct identity - ITAT confirming the order passed by the CIT(A) in deleting additions - Held that:- We notice that CIT (Appeals) as well as the Tribunal have, while coming to the conclusion as reflected in respective orders, considered several factors and tested the contention of the revenue from all these aspects. The authorities have also considered the business activities of both the units; the business territory of both the units; the product in which both the units are dealing; the terms of the agreement and inasmuch as have also gone into the aspect of recruitment and training expenses as well. While coming to the conclusion, each details submitted to them have been considered minutely, so much so relationship of parties, strength of the employment, infrastructure facilities and capital investment having been brought in the new unit in respect of furniture, fixtures, computer equipments etc and also considered the parameters prescribed under Section 10A of the Act so as to become eligible for deduction. The Tribunal has also considered the relevant circular which has been placed for consideration and various authorities submitted to it and therefore, appears to this Court that the conclusion arrived at by the Tribunal is based upon sound reasoning, the orders impugned are not required to be interfered with. From the aforesaid background of fact since it is clearly emerging that the conditions contained under Section 10A of the Act are established on the case on hand, the record has revealed the independent and distinct identity of Unit-107 and all other relevant factors have rightly been concluded by the Tribunal to hold that Unit-107 is a separate and distinct identity, the conclusion arrived at by the Tribunal is not worth to be dislodged or disturbed. Therefore, we are of the opinion that the decision delivered by the Tribunal does not deserve to be disturbed or set aside and therefore, having not found case in favour of the revenue, we hereby confirm the order of the Tribunal
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