2011 (10) TMI 615

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..... the order dated 23.2.2010 of the CIT(A) for the AY 2007-08. 2 The revenue has raised the following effective grounds in this appeal: i)On the facts and in the circumstances of the case and in law, the ld CIT(A) erred in deciding that the units I,II,III V of the assessee business were separate unit, each of which was separately eligible to claim the deduction u/s 80IB. ii) On the facts .....

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..... 008 has decided the issue in favour of the assessee as under: 7. We have perused the orders and have heard the rival contentions. We find that the CIT(A) had allowed the claim of the assessee for treating each of the units as independent for availing deduction u/s 80IB of the Act relying on the decision of the Tribunal in the case of M/s Prince Plastics International Pvt Ltd., in ITA No.222/Mu .....

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..... nt look into the matter was warranted. Therefore, in views of the decisions of this Tribunal referred supra, we are of the opinion that the appeals of the Revenue have no merit . 4 Therefore, respectfully following the order of the Tribunal in assessee s own case, we decide this issue in favour of the assessee 5 The appeal of revenue is dismissed. Order pronounced on the 5th day of Oct 20 .....

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