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2014 (7) TMI 392 - HC - Income TaxDeduction u/s 80IB of the Act Manufacturing activity - Held that:- The decision in The Commissioner of Income Tax Central-II Versus Sunilbhai S. Kakad [2014 (7) TMI 261 - GUJARAT HIGH COURT] followed - the activity carried out by the assessee can be said to be manufacturing activity and not simple assembling as held by the AO the activity is held to be manufacturing activity and the assessee is entitled to deduction u/s 80IB of the Act - there is specific finding given by the CIT(A) that as such the Unit had employed atleast ten persons the finding is a question of fact, it cannot be said that the assessee was not entitled to the benefit of deduction under Section 80IB of the Act Decided against Revenue.
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