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2018 (3) TMI 221 - HC - Income TaxDeductions u/s 80-IC - Held that:- The assessee undertakes job work by providing labour employment and factory space for the purpose of manufacture of medicines by various manufacturers and claimed deductions under section 80-IC of the Act Tribunal found that the issue of deduction claimed by the assessee has already been decided in the case of CIT v. Impel Forge and Allied Industries Ltd. [2008 (12) TMI 370 - PUNJAB & HARYANA HIGH COURT] and it held that for claiming deductions under the aforesaid provisions the assessee was at liberty to manufacture for itself or for others and the same does not make any difference. No reason nor do we find any substantial question of law arising for consideration in these appeals under section 260A of the Act.
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