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2018 (7) TMI 1143 - SCH - Income TaxClaim of deduction u/s 10A - Unit –B to treated as separate and independent unit or not – Held that:- The intention of the Assessee was to claim Unit-B as a separate Unit - That is to enable it to extend the tax holiday of 10 years enjoyed by Unit-A and particularly when it was coming to an end in the AY 2005-06 - Held that:- As submitted at the Bar that the connected matters have been dismissed by this Court.Therefore, this Special Leave Petition is also dismissed.
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