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2022 (1) TMI 338 - AT - Income TaxDeduction claimed u/s. 80JJA - Proof of manufacturing activities carried out by the assessee - whether 'bagas' used by assessee as raw material for preparation of final product, purchased from other parties can be considered as waste for manufacturing bio-mass fuel or not? - HELD THAT:- We find that on similar set of fact, the Hon'ble Bombay High Court in the case Smt. Padma S. Boara [2012 (12) TMI 666 - BOMBAY HIGH COURT] while considering the question of law whether Tribunal was justified in allowing deduction u/s 80JJA on the profit derived from business of manufacturing fuel briquettes from 'bagas'. Hon'ble Bombay High Court on similar set of fact, wherein bagasee/bagas was held as waste for manufacturing fuel briquettes. Therefore, we do not find any merit in the grounds of appeal raised by Revenue. Further keeping in view that we have affirmed the order of ld. CIT(A) on merit, therefore, discussions of the contention of ld. DR for the revenue about the applicability of exception clause of para 10(c) of CBDT Circular have become academic. Accordingly, order of Ld. CIT(A) is affirmed resultantly the appeal of Revenue stands dismissed.
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