2016 (2) TMI 410

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..... nder section 10B of the Income Tax Act. As the assessee strenuously pointed out that the manufacturing activity of both units was entirely different. The process was vastly different. CIT(Appeals) considered the evidence on record and in a detail discussion in the order came to a conclusion that there was no basis for making additions as done by the Assessing Officer rightly confimed by ITAT - Dec .....

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..... 1.27 crores (rounded off) made by the Assessing Officer which was deleted by the CIT(Appeals) and the Tribunal. The assessee was engaged in manufacturing activity and had two units at Ahmedabad, one of them being export oriented unit, entitled for 100% deduction under section 10B of the Income Tax Act. According to the Assessing Officer, the assessee had diverted its claim from the non exempted un .....

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