2010 (12) TMI 495

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..... ryana High Court] CIT v. Deepak Mittal, against which SLP was dismissed by the Hon’ble Supreme Court [2010 (12) TMI 1152 - SUPREME COURT] CIT, Jalandhar v. Deepak Mittal. Accordingly, the appeals are dismissed. - I.T.A. No.681 of 2010 (O&M) & ITA Nos.682, 683 and 684 of 2010 (O&M) - - - Dated:- 15-12-2010 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Vivek Seth .....

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..... the facts ad in the circumstances of the case, the Hon ble ITAT was justified in treating the assessee s Baddi (H.P.) Unit as a manufacturer when the Hon ble Punjab and Haryana High Court has itself observed that all critical machinery operation of chasis parts i.e. Rear Cover, Differential housing and reduction unit were being done at M/s ITL, Hoshiarpur onprecision sophisticated CNC and other sp .....

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