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2012 (12) TMI 92 - ITAT AHMEDABADDeduction u/s 80I - disregarding the fact that the report of chartered engineer upon which the Ld. CIT(A) relied does not state categorically that none of the machineries were transferred to new unit - alleged that almost whole work was got done from out side on job work basis and assessee simply assembled the machinery and is therefore not eligible for deduction u/s 801 - Hold that:- Deduction u/s 80I cannot be denied if an assessee get the machinery manufactured or fabricated from outsiders and thereafter assembling the machine itself - claim u/s 80I to the assesses Co. is eligible heaving reference to the manufacturing activity carried out by the assessee during the relevant years, for which supporting purchase of raw materials and manufacturing have been adduced before me which are reflected in the relevant P & L accounts - final product have been manufactured by the assessee Co. Similar factual position is verified with other assessment years - AO is accordingly directed to allow the claim u/s 80I
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