COOPER BUSSMANN INDIA PRIVATE LIMITED,PONDICHERRY vs. ACIT, PONDICHERRY
In the result, the assessee’s appeals for the assessment years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2007-
ITA 1563/CHNY/2014[2008-09]Status: DisposedITAT Chennai01 Nov 2019AY 2008-09
Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.Nos.1559 To 1563, 2592 - 2594/Chny/2014) (िनधा"रण वष" / Assessment Years: 2001-02 To 2008-09) Vs The Acit, M/S. Cooper Bussmann India Pvt. Ltd., Circle – 1, 34, Evr Street, Sedarapet, Pondicherry. Pondicherry - 605 111. Pan: Aabcs 0431R (अपीलाथ"/Appellant) (""थ"/Respondent) & आयकर अपील सं./I.T.A.Nos. 1662 & 1663/Chny/2016 & 178/Chny/2017 (िनधा"रण वष" / Assessment Years: 2009-10 To 2011-12) Vs The Jcit, M/S. Cooper Bussmann India Pvt. Ltd., Range – 1, 34, Evr Street, Sedarapet, Pondicherry. Pondicherry - 605 111. Pan: Aabcs 0431R (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Vishal Kalra, Advocate ""यथ" क" ओर से/Respondent By : Shri M. Srinivasa Rao, Cit
For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri M. Srinivasa Rao, CIT
Section 80ISection 80l
disallowance U/s.80IB, the ld.AR submitted against the various findings recorded by the lower authorities issue- wise as under:
1. With regard to the finding that investment was not substantial, the ld.AR submitted that the issue of substantial investment is relevant to be examined when the undertaking manufactures same products as the old undertaking, so as to establish that the undertaking
