Assessee is engaged in production and sale of bio-pesticides. She had been claiming deduction under S. 80JJA since 2009-10. For relevant year, assessee claimed deduction under S. 80JJA for producing bio-fertilisers after allegedly setting up a new unit. Assessee relied upon Certificate of Ministry of Agriculture dated 30-5-2014, to state that she was manufacturing organic fertilizers under brand name ‘SOIL Food’ – AO disallowed the claim, which was affirmed by the CIT(A). On appeal the Tribunal   remanded  the matter for disposal in light of report given by a Chemical Expert Certifying as to whether contents of two products manufactured by assessee namely ‘bio-pesticides’ and ‘bio-fertilizers’ were distinct or not. (AY. 2015 -16)