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2020 (1) TMI 1026 - AT - Income TaxDeduction u/s 10B claimed for manufacturing segment - Revised return claiming deduction u/s 10B including receipts from R&D services - HELD THAT:- This tribunal opined that assessee is eligible for claim under section 10B in respect of manufacturing activity. It is observed that Certificate issued by DC dated 31/08/04 has been placed at page 521 of paper book which is in continuation to certificate dated 16/04/04 placed at page 513 of paper book. Assessee thus cannot be denied the claim under section 10B in relation to manufacturing activity for year under consideration. Deduction u/s.10B of the entire claim, even though certificate issued by DC was not available during relevant period - Tribunal in original orde [2020 (1) TMI 985 - ITAT BANGALORE] expressed ratification of certification from original date of 31/08/04 paragraph 29, reproduced hereinabove for manufacturing segment. Under such circumstances we do not find any reason to deviate from view expressed by this Tribunal in order dated 08/02/19 in paragraph 29, which is reproduced hereinabove. Based upon the same we have granted deduction u/s.10B herein above. We upheld 10B deduction for A.Y 2009-10 in assessee’s appeal, based upon view expressed by Tribunal in original order dated 08/02/2019(paragraph 29 reproduced hereinabove), assessee is eligible for deduction u/s.10B, for year under consideration, only in respect of income earned from manufacturing segment, which cannot be interfered with at this stage. Thus, in the present appeal filed by revenue, Ld.AO shall call for necessary details regarding bifurcation of total claim attributable to manufacturing and R&D segment. Since this Tribunal has upheld contention of assessee regarding ratification of approval relating back to the date of original approval, assessee shall be granted claim u/s.10B, pertaining to income earned from manufacturing segment.
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