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2017 (1) TMI 322 - AT - Income TaxEntitlement to claim deduction u/s.10A on the profit of Unit B also - AO restricted the deduction u/s.10A on the ground that the so called Unit-B treated by the assessee is nothing but a mere expansion of Unit-A and therefore not eligible for deduction u/s.10A - Held that:- Since the Hon’ble High Court in assessee's own case has already upheld the finding given by the Tribunal that Unit-B is a separate and independent unit for the purpose of claiming deduction u/s.10A of the I.T. Act, therefore, in absence of any contrary material brought to our notice by the Ld. Departmental Representative against the decision of the Hon’ble High Court in assessee’s own case, we find no infirmity in the order of the CIT(A) holding that assessee is entitled to claim deduction u/s.10A in respect of Unit-B. Deduction under section 80G - Held that:- We restore the issue to the file of the Assessing Officer with a direction to consider the claim of deduction u/s.80G of the Act after verifying the donation receipts along with approval u/s.80G(5)(vi) of the Act. The Assessing Officer shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee.
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