TMI Blog2015 (8) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of CIT v. Wipro GE Medical System Ltd. reported in [2015 (8) TMI 548 - KARNATAKA HIGH COURT], and in the case of CIT v. Maxim India Integrated Circuit Design (P.) Ltd. reported in [2011 (7) TMI 518 - Karnataka High Court ] and CIT v. Expert Outsource (P.) Ltd. reported in (2011 (3) TMI 1428 - Karnataka High Court) to hold that benefit of Section 10A would also be available even when an exi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he STPI unit established by the assessee for which section 10A deduction is claimed was not formed by splitting up or reconstruction or transfer of used assets of an existing unit and, consequently, without appreciating the fact that as per section 10A the assessee is not eligible for section 10A deduction if the STPI unit is not a new undertaking but formed by splitting up of the existing unit an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee for the STPI unit and the non-STPI unit. In respect of the STPI unit the claim for deduction under section 10A made by the assessee was rejected on the ground that the STPI unit is found by splitting of the existing unit. In appeal, on appreciation of the material on record, the said order was set aside and the benefit under section 10A was extended to the STPI unit and the Revenue p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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