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2018 (6) TMI 1474 - HC - Income TaxDeduction u/s 10B denied - manufacturing / production activity in the course of export or not - finishing activity after procurement of semi-finished garments - Held that:- The fact-finding authorities below noted the functions performed by the assessee. That the functions were performed also gets support from the finding of the Tribunal that the expenses incurred on account of the said functions performed by the assessee were reflected in the books of accounts which were verified by the AO. The Supreme Court, in the judgment in Empire Industries, held that whether there was any manufacture or not would depend on the facts and circumstances of the particular case. Considering the functions performed by the assessee on the garments, it cannot be said that such functions undertaken by the assessee do not come within the meaning of the term ‘manufacture’. Further, nothing is found from the finding on facts by the CIT (A) and the Tribunal which can be termed as perverse. At any rate, when two specialised fora found the activities involved to be a process of manufacture, this court cannot easily interfere therewith. Appeal fails. This court does not interfere with the order of the Appellate Tribunal which has upheld that the claim of the assessee for exemption under Section 10B of the Act.
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