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2022 (5) TMI 1277 - AT - Income TaxDisallowance u/s. 80IC - assessee has set up a manufacturing unit for cell phone battery, chargers and other accessories and carried out manufacturing process and fulfils the conditions prescribed u/s. 80IC - AO disallowed claim as articles manufactured by the assessee fall in the 13th Schedule, but not covered in the 14th schedule. Secondly, the assessee is only assembling mobile phone battery etc. and cannot be called as a manufacturer - HELD THAT:- As decided in own case [2018 (11) TMI 1328 - ITAT DELHI] assessee has set up a manufacturing unit for cell phone battery, chargers and other accessories and carried out manufacturing process and fulfils the conditions prescribed u/s. 80IC - Decided against revenue.
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