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2022 (12) TMI 543 - ITAT GUWAHATIDeduction u/s 80IC/80IE - manufacturing activity - Claim denied as assessee is not manufacturing/producing gases and is merely refuelling gases - HELD THAT:- From perusal of the above finding of ld. CIT(A) given in the order u/s 250 of the Act as well as u/s 154 of the Act allowing the assessee’s claim for deduction u/s 80IC/80IE of the Act for the units located at Sivasagar, North Lakhimpur and Duliajan, we note that ld. CIT(A) has followed the ratio laid down in the case of Hindustan Petroleum Corpn. Ltd. [2017 (8) TMI 197 - SUPREME COURT] and has analysed the details and the process carried out by the assessee of converting the liquid oxygen into oxygen in gaseous form and also observing that bulk LPGs is received in the bottling plants located at respective units and then unloading in the spheres/bullets through LPG compressors having variable levels of pressure for suction, unloading and vapour recovery and thereafter refilling/bottling of the LPG in cylinders and then conversion of the same in gaseous form for the industrial and medical consumers and after analysing this process ld. CIT(A) has rightly arrived to the conclusion that the assessee is engaged in the production activity and thus, eligible for deduction u/s 80IC/80IE of the Act. Since ld. D/R has failed to controvert these facts and the applicability of the ratio laid down in Hindustan Petroleum Corpn. Ltd. (supra) by placing any other binding precedence in its favour and since all other necessary requirements as provided u/s 80IC/80IE of the Act have been complied, we fail to find any infirmity in the finding of ld. CIT(A) and thus, all the grounds of appeal raised by the Revenue are dismissed.
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