Assessee was engaged in manufacturing and trading of plywood and related products. Assessee claimed deduction under section 80-IE in respect of its eligible unit in State of Assam.  Assessing Officer held that that the  assessee showed an abnormally high profit for such eligible unit as compared to its other non-eligible businesses, accordingly  he held that assessee had shifted profits from non-eligible business to this eligible business and, accordingly, by invoking section 80IA(10) deduction under section 80IE was restricted to Rs. 30.05 crore as against assessee’s claim of Rs. 52.53 crore. Tribunal held that  since Assessing Officer had failed to show existence of any arrangement between assessee and its connected persons or other ineligible units by which transactions were so arranged as to produce more than ordinary profits in hands of assessee in respect of its eligible unit, impugned disallowance of part deduction under section 80IE by applying provisions of section 80-IA(10), was not justified.  (AY. 2014-15)