Held that when any undertaking of an Indian company which was entitled to deduction under this section was transferred before expiry of the period specified in this section to another Indian company, then in terms of clause (b) of section 80IA(12), the provisions of this section shall apply to the amalgamated company, as they would have applied to the amalgamating company. In other words, the provision made it clear that the ambit of this section was extended to cases where an eligible enterprise was transferred, in which case the transferee company, i. e., the amalgamated company would become entitled to the deduction. The Commissioner (Appeals) had appreciated the facts and the law as well as weighed the earlier decisions of his predecessor and allowed the claim of deduction under section 80IA. The order of the Commissioner (Appeals) called for no interference. (AY. 2010-11)