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2015 (5) TMI 181

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..... of Income Tax [2013 (4) TMI 231 - ITAT AHMEDABAD] - CIT(A) has already treated acitivity of assessee as manufacturing one and held that assessee is eligible for deduction u/s. 80IB - Decided against Revenue. - ITA. No. 2252/Ahd/2011 - - - Dated:- 13-3-2015 - SHRI SHAILENDRA KUMAR YADAV AND SHRI N. S. SAINI, JJ. For The Appellant : Shri Alok Johri, CIT D.R. For The Respondent : Shri S. .....

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..... kward area of U.T. of Dadra Nagar Haveli is a backward Union Territory as specified in the VIIIth Schedule to the Income Tax Act. As such, manufacturing unit of assessee is eligible for deduction u/s. 80IB of the Act. Assessee has started its manufacturing activity by 27.03.2004 while passing the order u/s.143(3) of the Act, Assessing Officer made an addition of ₹ 5,58,93,233/- rejecting t .....

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..... rtaken by the assessee is not a manufacturing activity, but only assembling activity. This Tribunal for AY 2005-06 in ITA No.294/Ahd/2009(supra) has taken a view that the assessee has carried out manufacturing activity following the judgement of Hon'ble Gujarat High Court rendered in the case of CIT vs. Sunilbhai Kakad in Income Tax Appeal No.1287 of 2010 and other case-laws. Therefore, we fin .....

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