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Asst./Dy. Commissioner of Income Tax 1(3), Room No. 540, 5th Floor, Aayakar Bhavan, M K Road, Mumbai -400 020 Vs. M/s Givaudan Flavours (I) Pvt Ltd, Suraksha, 170 Jamshetji Tata Road, Churchgate, Mumbai -400 020
September, 09th 2015
                                                       M/s Givaudan Flavours (I) Pvt Ltd.
                                                                 ITA No. 702/Mum/2013


                MUMBAI BENCH "G", MUMBAI


                     ITA No. : 702/Mum/2013
                     (Assessment year: 2008-09)
Asst./Dy. Commissioner of Income    Vs      M/s Givaudan Flavours (I)
Tax ­ 1(3),                                 Pvt Ltd,
Room No. 540,                               "Suraksha", 170 Jamshetji
5th Floor, Aayakar Bhavan,                  Tata Road, Churchgate,
M K Road, Mumbai -400 020                   Mumbai -400 020
                                               .:PAN: AAACL 1013 D
 (Appellant)                                   (Respondent)
                     Appellant by       :   Shri B D Naik
                    Respondent by       :   Shri Dharmesh Bafna &
                                            Shri Arpit Agrawal

         /Date of Hearing                       : 31-08-2015
         /Date of Pronouncement                 : 04-09-2015


       , . .:

            The above captioned appeal filed by the revenue against the
     order dated 26.11.2012, passed by CIT(A)-12 Mumbai, for the
     quantum of assessment passed u/s 143(3) for the assessment year
     2008-09 on following grounds:

                1. Whether on the facts and in the circumstances of the
                   case and in law, the Ld. CIT(A) is right in allowing the
                   assessee's claim of deduction u/s 80-IB of the Income-
                   tax Act, 1961.

                2. Whether on the facts and in the circumstances of the
                   case and in law, the Ld. CIT(A) erred in allowing the
                   deduction u/s 80-IB by relying on the decisions of ITO
                   vs Hindustan Petroleum Ltd. [16 ITD 574] CIT vs
                   Tyresoles Concessionaries [213 ITR 660] [Bom] when
                   they are regarding the Amalgamated company in the
                   scheme of Amalgamation under Sec. 391 to 394 of the
                   Company Act, whereas in the present case, the
                                            M/s Givaudan Flavours (I) Pvt Ltd.
                                                      ITA No. 702/Mum/2013
            assessee has purchased assets from an existing

2.    At the outset, the Ld. Counsel for the assessee submitted
that the issue of 80IB has been decided in favour of the assessee
by the Tribunal in the assessee's own case right from assessment
year 2003-04 to assessment year 2006-07, therefore, following the
same, deduction should be continued to be allowed in this year.

3.    Even Ld. DR accepted that the issue of claim of 80IB has
been decided in favour of the assessee in the earlier years by the

4.    Brief facts are that the assessee has claimed deduction u/s
80IB at Rs. 2,40,49,167/- in respect of the following units:
         Sr. Unit               Year of eligibility Amount eligible
         1   Newdental          9th year-            1,91,97,174
         2   Savoury            9th year             48,51,993
                                Total                2,40,49,167
      The Assessing Officer noted that the issue of deduction u/s
80IB had arisen in the earlier assessment years, wherein it was
held that units on which deduction u/s 80-IB have been claimed
had actually been transferred from Hindustan Uniliver Ltd.
Accordingly, it was held that, since assessee company has been
formed after purchasing of plant and machinery along with the
premises and other two other assets from the earlier company,
therefore, it is a violation of section 80IB as the new entity is
formed after the transfer of assets already in use by another

5.    The Ld. CIT(A) following the Tribunal order for the earlier
years has allowed the claim as per the discussion appearing at
pages 5 to 9 of the appellate order, wherein, relevant finding of the
Tribunal have been reproduced. The Tribunal in the earlier years
has given categorical finding of fact and that assessee had acquired
units from Hindustan Unilever Ltd. as a going concern, vide
                                                 M/s Givaudan Flavours (I) Pvt Ltd.
                                                           ITA No. 702/Mum/2013
     agreement dated 29.06.2001 and there is no splitting up or re-
     computation and had also claimed deduction u/s 80IB during that
     year, on such unit. Further, the claim of 80IB have been allowed in
     AY 2001-02 by the Department. Tribunal in assessee's own case
     for the assessment years 2002-03, 2004-05 & 2005-06 have been
     allowing the claim of the assessee for deduction u/s 80IB. Once
     such a claim has been allowed in the case of the assessee and
     same deduction has to be allowed as a matter of consequence,
     because same facts and reasoning are permeating through in this
     year also. Thus, we decline to interfere with the direction given by
     the CIT(A).

     6.    In the result, appeal of the revenue stands dismissed.
     Order pronounced in the open court on 4th September, 2015.

           Sd/-                                             Sd/-
     (RAJESH KUMAR)                                     (AMIT SHUKLA)
   ACCOUNTANT MEMBER                                  JUDICIAL MEMBER

Mumbai, Date: 4th September, 2015

 /Copy to:-

     1)  /The Appellant.
     2)    /The Respondent.
     3) The CIT(A) -2, Mumbai.
     4) The CIT­ 1/Concerned ______, Mumbai.
     5)   "",   , /
        The D.R. "G" Bench,   Mumbai.
        Copy to Guard File.
                                             /By Order
          / / True Copy / /

                                        Dy./Asstt. Registrar
                                         I.T.A.T., Mumbai
*  ..
*Chavan, Sr.PS
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