2015 (11) TMI 1118

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..... Joshi for the respondent. ORDER The order of the Bench was delivered by 1. B. R. Baskaran (Accountant Member).-The Revenue has filed this appeal challenging the order dated November 28, 2013 passed by the learned Commissioner of Income-tax (Appeals)-13, Mumbai and it relates to the assessment year 2010-11. 2. The only issue urged in this appeal is regarding the relief granted by the learned .....

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..... g Officer rejected the said claim of the assessee. 4. The learned authorised representative further submitted that the learned Commissioner of Income-tax (Appeals) allowed the claim of the assessee by following the decision rendered by the co-ordinate Bench of the Tribunal in the assessee's own case in I. T. A. No. 3082/Mum/2010 (assessment year 2006-07) dated February 9, 2012, wherein the Tr .....

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..... w 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. We do not find any infirmity in his order. 7. In the result, the appeal of the Revenue is dismissed. 8. Pronounced accordin .....

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