Partial takeover of an EOU on slump sale basis isn't splitting up of business to deny sec. 10B relie

IT: Where assessee took over a part of business undertaking of MSSL as a going concern on slump sale basis which was registered as 100 per cent EOU, it could not be concluded that assessee's business was set up by splitting up or reconstruction of existing business of MSSL and, thus, denial of assessee's claim under section 10B on aforesaid ground was not justified