{"id":1014,"date":"2018-05-25T10:44:07","date_gmt":"2018-05-25T10:44:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/medley-pharmaceuticals-ltd-v-dcit-mum-trib\/"},"modified":"2018-05-25T10:44:07","modified_gmt":"2018-05-25T10:44:07","slug":"medley-pharmaceuticals-ltd-v-dcit-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/medley-pharmaceuticals-ltd-v-dcit-mum-trib\/","title":{"rendered":"Medley Pharmaceuticals Ltd v. DCIT ( Mum) (Trib)"},"content":{"rendered":"<p>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\u00a0 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\u00a0 for obtaining\u00a0separate registration for each unit for claiming deduction . \u00a0( ITA No. 1384\/Mum\/ 2009 dt. 29 -06-2016\u00a0 \u201c B) ) (AY. 1999-2000, 2000-01, 2001-02)\u00a0<\/p>\n<p><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/-17328517008766930631351REFNO1384&amp;_Other-Medly__Parma.pdf\"><strong>[Click here to download PDF file]\u00a0<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA :Industrial undertakings \u2013 Independent unit- Merely because the both units have a common excise registration , common electricity and water connection, exemption as separate unit cannot be denied .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1014","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}