Deduction u/s.10A not allowable if company is formed by splitting and reconstruction of the existing business/undertaking

Now, we take-up the appeals for the A.Y. 2006-07 and 2007-08. The only common issue in both the appeals is in respect of deduction u/s.10A which was denied by the A.O. on the reason that the assessee company is formed by splitting and reconstruction of the existing business/undertaking. We have already decided the identical issue in the appeal for the A.Y. 2005-06. As facts as well as reasoning for denial of deduction are identical in both these assessment years, we, therefore, following our findings and reasons for A.Y. 2005-06 dismiss grounds taken by the revenue in A.Ys. 2006-07 and 2007-08...