2018 (7) TMI 1143 - SCH - Income Tax

Claim of deduction u/s 10A - Unit B to treated as separate and independent unit or not Held that - The intention of the Assessee was to claim Unit-B as a separate Unit - That is to enable it to extend the tax holiday of 10 years enjoyed by Unit-A and particularly when it was coming to an end in the AY 2005-06 - Held that - As submitted at the Bar that the connected matters have been dismissed by this Court.Therefore, this Special Leave Petition is also dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition as the connected matters had already been dismissed by the Court. Pending Interlocutory Applications were disposed of.