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2014 (1) TMI 340 - ITAT KOLKATAWhether the assessee is engaged in the manufacture of a production of an article so as to be eligible for deduction u/s 80IB - Held that:- In Notification No. SO 627 (E) dated 04.08.1999 the Central Government has recognised poultry and cattle feed industry, to be an eligible industry u/s 80 IB (4) - Once the Central Government notified the poultry 'feed industry u/s 80 IB (4) then there is a tacit admission that it is engaged in "manufacture or production of an article" - Once the Central Govt. accepted in principle that poultry feed is an eligible industry u/s 80IB(4); then the very same industry cannot be considered as non manufacturing industry under sub sections (3) and (5) ' of Sec 801B - Following assessee's own case for A.Y. 2007-08 - The assessee is engaged in manufacturing of poultry feeds and that the assessee is engaged in the manufacture or production of an article - The assessee's eligible undertaking itself was independently carrying out the complete activity i.e. from mixing, grinding till the pelletisation - The raw materials once consumed cannot be reconverted into the same position - Its utility gets changed - The prime raw materials such as, maize, soya oil, rice bran, etc. can no more be regarded to be the rice bran, soya oil, maize - Decided against Revenue.
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