2017 (7) TMI 1189

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..... fit under Section10A of the Act, for the reasons recorded in the said judgment, the substantial question of law, as framed, will have to be answered in favour of the assessee and the ground for reopening itself be set at naught. Appeal is allowed. - Income Tax Appeal No.1576 of 2014 - - - Dated:- 26-7-2017 - S. V. Gangapurwala And A. M. Badar, JJ. For the Appellant : Mr. Kamal Sawhney a/w. .....

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..... on the said issue and to examine whether Unit II and Unit III were set up by the assessee as independent units or not. 3 Today, vide our judgment dated 26th July 2017, we have dismissed the appeal of the Revenue for the assessment year 2005-2006 holding that Unit II and Unit III were independent units and were entitled for deduction under Section 10A of the Act. 4 The appellant herein has f .....

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