TMI Blog2015 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... s - Held that:- Revenue fairly stated that the issue involved in this case is squarely covered by a decision of this Court in the case of The Commissioner of Income Tax, Coimbatore vs. M/s. Elgi Ultra Industries Limited, Coimbatore [2012 (8) TMI 809 - MADRAS HIGH COURT] wherein held even though the assessee had not employed its own employees, yet, the fact is that at every stage the assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras 'A' Bench, dated 09.02.2007 in ITA.Nos.1652 1775/Mds/05 for the assessment years 2002-03 and 2003-04 and the same were admitted by this Court on the following questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal was right in allowing deduction under Section 80IB when the assessee does not manufacture any goods by itself, but gets the same manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income Tax Act. Aggrieved by the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) following assessee's own case in respect of the earlier assessment year, partly allowed the appeals. Aggrieved by the same, both the Assessee and the Revenue filed appeals before the Income Tax Appellate Tribunal. The Income-Tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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