S. 80-IB deduction can’t be denied for Common statutory registration, accounts or power connection

IN THE ITAT AMRITSAR BENCH FIL Industries Ltd. v. Additional Commissioner of Income-tax IT Appeal No. 415 (Asr.) of 2009 [Assessment year 2005-06] June 27, 2012 ORDER Per Bench – This appeal of the assessee arises from the order of the CIT(A), Bhatinda, dated 29.07.2009 for the assessment year 2005-06. 2. The assessee has raised following grounds of appeal: “1. The learned CIT(A) has grossly erred both on facts and in law, in confirming the order of assessment dated 31.12.2007 framed by the Additional Commissioner of Income Tax, Range-3, Srinagar. 2. That in confi...