Allowing the appeal of the assessee the Tribunal held that , Merely because the both units have a common excise registration , common electricity and water connection, exemption as separate unit cannot be denied . On facts the Unit 2. was established investment of fresh funds , employment of separate labour force, manufacturing of different products , earning separate profits attributable to its activity and distinct and separate from old units , there is no requirement for obtaining separate registration for each unit for claiming deduction . ( ITA No. 1384/Mum/ 2009 dt. 29 -06-2016 “ B) ) (AY. 1999-2000, 2000-01, 2001-02)
Medley Pharmaceuticals Ltd v. DCIT ( Mum) (Trib)
S. 80IA :Industrial undertakings – Independent unit- Merely because the both units have a common excise registration , common electricity and water connection, exemption as separate unit cannot be denied .