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2015 (10) TMI 1425 - AT - Income TaxDisallowance of deduction u/s 80IC(2)a(ii) - CIT(A) allowed the claim - Held that:- Since input and output of the assessee was entirely different products and the final product was manufactured after using different hardware and software and the finished product being different from the raw material purchased by the assessee, CIT(A) was justified in holding that the activity carried out by the assessee definitely falls under the definition of manufacture and therefore was entitled to the deduction. In this view of the matter, we confirm the order of the CIT(A) and ground of appeal of the revenue is dismissed. - Decided in favour of assessee.
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