2011 (10) TMI 31

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..... peal, the assessee has also filed an affidavit stating on oath that the assessee has purchased various new machineries for the newly established unit No. III wherein production of cattle feed activity was carried out. The assessee has also given a list of the machineries purchased by it. Therefore, the decision of the ITAT that the unit No. III was not formed by splitting or reconstruction of the .....

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..... sessing officer allowed the claim of the assessee in respect of the unit No. III situate at Block No. L-4 and L-6 by recording a finding that the assessee has furnished necessary unit-wise details for the purpose of availing deduction under Section 80IB of the Act. 4. The CIT was of the opinion that the assessing officer has not considered the issue as to whether the unit No. III was formed by .....

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..... that the Unit No. III situate at Block No. L-4 and L-6 was an independent unit newly established, having production capacity three times more i.e. 150 tonnes than the existing units. Moreover, in this appeal, the assessee has also filed an affidavit stating on oath that the assessee has purchased various new machineries for the newly established unit No. III wherein production of cattle feed activ .....

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