Dismissing the appeal of the revenue the Court held that all three units were separate , independent , production units and not mere expansions of existing unit . Order of Tribunal is affirmed . ( AY. 2009 -10)
PCIT v .IGate Computer Systems Ltd ( 2020) 114 taxmann. 680 ( Bom) (HC)
S. 10A : Free trade zone – Splitting up or reconstruction – Three units at different locations – Approval from Authority of Software Technology Park of India ( STPI) -Entitle to deduction .