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2015 (11) TMI 1118 - AT - Income TaxDeduction under section 80-IB denied - CIT(A) allowed the claim - Held that:- Admittedly, the learned Commissioner of Income-tax (Appeals) has followed the order passed by the Tribunal in the assessee's own case for the assessment year- 2006-07. A perusal of the order of the Tribunal would show that the Tribunal is consistently taking the view that the deduction under section 80-IB should be allowed unit-wise and each unit is an independent unit. We notice that the learned Commissioner of Income-tax (Appeals) has followed the order of the Tribunal on this issue. - Decided against revenue.
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