TMI Blog2018 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessee, vis-a-vis Unit II, as it fits the attributes of an industrial undertaking and not to the Assessee per se. As long as the Assessee has invested a substantial amount in setting up an industrial undertaking, which is separate and distinct, it is entitled to claim the said deduction. CIT(A)s as well as the Tribunal were wrong in concluding that the Assessee could not claim deduction unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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