Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2006 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (9) TMI 369 - AT - Income TaxExtract: .......ing the same, we decide the issue against the assessee by holding that assessee is not engaged in the activity of manufacturing and producing of article or thing, as such, it is not eligible for deduction under section 80-IA of the I.T. Act. We, therefore, confirm the order of the CIT(A). 13. In the result, appeal of the assessee is partly allowed.
|