Assessee Wins Deduction Claim u/s 80IC for Independent Unit; AO Directed to Approve Without Objection.

Deduction u/s 80IC - independent unit v/s extension of unit - the assessee has claimed wages expenses which were subject to PF, electricity expenses. Likewise, there was huge investments in the plant and machinery. The assessee has also filed audit report in form 10 CCB, purchase details of the raw materials, the approval notification No. 283 /2006 of the eligible unit, but there was no doubt raised by the AO on these details - AO directed to allow the claim to the assessee - AT .....

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