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TMI Blog2015 (11) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the order of the Tribunal would show that the Tribunal is consistently taking the view that the deduction under section 80-IB should be allowed unit-wise and each unit is an independent unit. We notice that the learned Commissioner of Income-tax (Appeals) has followed the order of the Tribunal on this issue. - Decided against revenue. - I. T. A. No. 378 /Mum/ 2014(assessment year 2010- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned counsel appearing for the assessee submitted that the assessee is engaged in the business of manufacture of plastic pipes and fittings and claimed deduction under section 80-IB of the Act at the rate of 100 per cent. in respect of Unit-5 and at the rate of 30 per cent. in respect of Unit- 4. The assessee claimed that it has set up different units numbered as Nos. 1 to 5 and they are inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 2007-08 passed in I. T. A. No. 5488/Mum/2010, dated October 5, 2011. Accordingly, learned counsel submitted that the appeal filed by the Revenue deserves to be dismissed. 5. On the contrary, the learned Departmental represenative placed reliance on the order of the Assessing Officer. 6. We heard the rival contentions and perused the record. Admittedly, the learned Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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