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2014 (9) TMI 724 - HC - Income TaxClaim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – Held that:- The Tribunal was rightly of the view that the product produced and sold was air purification system - For manufacturing the said product, the assessee had purchased parts like base motors, filters, UV lights etc. but the final product produced was entirely different from its constituents or parts -The product manufactured or produced, i.e. the air purifier or air purification system, was completely a new and an entirely different commodity having distinct name, character and use – thus, the activity amounts to manufacture and the assessee is eligible for claim of deduction – Decided against revenue.
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