TMI BlogDeduction u/s 80lB - CIT(A) held that the assessee has not maintained separate books of accounts, it...Deduction u/s 80lB - CIT(A) held that the assessee has not maintained separate books of accounts, it employed the same employees for manufacture of all products, there was no physical separation of units, separate power connection and separate stock registers, etc. On such findings, he has come to the conclusion, that no new undertaking has come up by substantial investment, the so called new unit is not an integrated unit by itself, the subsequent purchases of new machinery's after the purchase..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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