No denial of sec.10B relief even in case of reconstruction of business if new machinery was used for

IT: Where Assessing Officer disallowed assessee's claim for deduction under section 10B on plea that assessee was formed by reconstruction of business of one 'F' and Commissioner (Appeals) allowed claim of deduction holding that there was no transfer of old plant and machinery by 'F' to assessee and manufacturing activity carried on by assessee was by use of new plant and machinery, since said findings had not been rebutted by revenue, order of Commissioner (Appeals) deserved to be upheld