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2016 (9) TMI 994 - AT - Income TaxClaim under section 80IB - non setting off of the losses against the profits of the Aluminium Paste Unit - Held that:- Each unit has to be separately considered for working out deduction under section 80IA or 80IB or 80HHC of the Act once separate accounts were being maintained and there was no interlacing and interdependence. In the instant case, the assessee has been maintaining separate accounts for its different units. Therefore, respectfully following the decision of the Coordinate Bench of the Tribunal in assessee’s own case for earlier assessment years, we dismiss the ground raised by the Revenue.
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