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2021 (8) TMI 559 - AT - Income TaxDeduction u/s 80IA - denial of deduction of as Assessee Company was merely a contractor - HELD THAT:- CIT(A) after taking note of the Tribunal’s decision in assessee’s own case [2018 (1) TMI 1571 - ITAT KOLKATA] and the ratio laid by the Tribunal in Simplex Somdutt Builders [2013 (6) TMI 813 - ITAT KOLKATA] has allowed the claim of the assessee u/s. 80IA of the Act which we find to be as a plausible view and, therefore, we confirm it and Revenue’s ground of appeal is dismissed. Deduction u/s. 80IB - AO was of the opinion that the hot mixing plant used for mixing the raw material for construction of road and chips of different sizes and minerals filler are mixed with Bitumen in the hot mix plant as per the required temperature for laying the base course for construction of road is nothing but mixing of basic ingredients for laying at the top layer of the road, therefore, it is not a manufacturing or is production of article or thing, so the assessee did not satisfy the condition of section 80IB - HELD THAT:- In view of the ratio laid by the Hon’ble Supreme in Court Empire Industries Ltd.[1985 (5) TMI 215 - SUPREME COURT] we do not agree with the view of the AO that the assessee’s Hot Mixed Plant is not engaged in the activity of manufacturing or production. Since the view of the Ld. CIT(A) is a plausible view, we confirm the same that the assessee is eligible for deduction u/s. 80IB of the Act which does not require any interference from our part. Therefore, ground no. 2 of both the appeals are dismissed.
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