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2012 (3) TMI 240 - HC - Income TaxDeduction u/s 80IB - manufacturing - Revenue filled an appeal against the judgment of the Tribunal on the ground that the activity carried on by the assessee does not amount to manufacturing or production of "an article" or "thing" within the meaning of Section 80IB(3) of the Act - The assessee is engaged in the business of manufacturing home-care products including perfume sprays, air fresheners, room fresheners as also polish spray; rust removers, etc and claimed deduction under Section 80IB on the income derived from its activity, the assessee for the A.Y 2004-05 - Held that :- Tribunal noted the process undertaken by the assessee in producing the air fresheners -that for bringing into existence the air fresheners as a commodity saleable in the market, the assessee had to undertake several steps like Container Forming, Pre-mix Preparation,Cleaning of Tins Cans, Filling, Crimping, Charging , sealing, packing ,etc. - Tribunal, by the impugned order, rejected the Revenue's appeal confirming the view of the CIT(A) that the activity carried out by the assessee would amount to manufacturing activity.
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