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2014 (1) TMI 952 - ITAT DELHIDeduction u/s 80IC of the Act allowed – Job work receipts – Held that:- After hearing the parties before the Bench and the material available on record that the impugned order deserves to be set aside - whereas their Lordships have discussed at length, the process of manufacturing to hold that it is a separate identifiable product in the manufacturing process the order has only discussed case law and there is no discussion on the relevant aspect, the finding on record is necessary in order to consider the applicability of the judgement of the Jurisdictional Court to the facts of the case - The record shows that before the AO assertions are made that it is a separate identifiable product which the AO has not agreed with, however in the order no such discussion let alone finding has been arrived at by the CIT(A) - the order set aside and the matter remitted back to the CIT(A) – Decided in favour of Revenue.
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