TMI Blog2015 (10) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of article/thing entitling the assessee to deduction u/s. 80IB - See The Commissioner of Income Tax Versus Silvassa Wooden Drums [2012 (4) TMI 593 - BOMBAY HIGH COURT] - Decided in favour of assessee. - INCOME TAX APPEAL NO. 1364 OF 2013 - - - Dated:- 7-4-2015 - S. C. DHARMADHIKARI A. K. MENON, JJ. Mr. Arvind Pinto for the Appellant Mr. Madhur Agarwal i/b. M/s. Rajesh Shah an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 27th September, 2010. Aggrieved by this order of the Commissioner, the matter was carried in Appeal to the Tribunal, by the Revenue and the Tribunal has confirmed the order of the Commissioner. The Commissioner, in arriving at the conclusion, relied upon an order passed by this Court. The Commissioner in para 2 of his order found that the product galvanized steel tape has a specific use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961. This Court, in para 4 of that order, held as under: 4. The Tribunal has carefully evaluated the nature of the process carried on by the assessee. The detailed manufacturing flow chart furnished by the assessee has been considered in para 13 of the decision. The Tribunal has in para 14 considered the input and output material. The Tribunal noted that under the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order of the Tribunal could also be sustained on the second finding, since recourse to the provisions of section 263 was not warranted. 4) We do not think that a different view can be taken and in the present case. The very process, the very Assessee was before this Court. In the circumstances, we do not think that the Tribunal has committed any error of law apparent on the face of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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