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2015 (9) TMI 1283 - AT - Income TaxClaim of deduction u/s 80IB denied - treatment to both the units as one and the same - Held that:- Merely because the second unit was shown as branch unit or expanded unit, it cannot be said that the branch unit is not an independent unit. In fact, the injection moulded plastic components are manufactured at 55-D, SIDCO Industrial unit. This method is not used in the main unit. This Tribunal is of the considered opinion that both units are functioning differently even though the end product in both units are plastic components. Therefore, both the authorities below are not justified in treating both the units as same unit. Merely because one unit is treated as branch unit for administrative convenience, it does not mean that both the units are one and the same. In view of the above, both the authorities below are not justified in treating both the units as one and the same. This Tribunal is of the considered opinion that both main and branch unit are separate and independent one, therefore, the authorities below are not justified in rejecting the claim of the assessee u/s 80IB of the Act. Accordingly, the orders of the authorities below are set aside and the Assessing Officer is directed to allow the claim of the assessee u/s 80IB of the Act. - Decided in favour of assessee.
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