TMI Blog2008 (9) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... plication being G.A.No. 2734 of 2008 is allowed. The only question arose in this matter is whether the assessee can get benefit of Section 10A. The department has specifically stated that the fixation of level, button, ironing, packing garments did not amount to manufacturing and that is the reason the assessee cannot get any exemption under section 10A. We only put a question to Mr. Mitra, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has relied upon may be quoted hereinunder: We, therefore, in view of the above facts and circumstances of the case find that the observation of the A.O that the assessee company was not involved in manufacturing process to enable it to claim deduction under section 10A was not correct as the above Circular of the Board, Ministry of Finance, decision of Metro Ready Wear (Supra) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solutely agreeing with such opinion as expressed by the learned Tribunal and we do not find that there is any substantial question of law is involved in this matter to admit this appeal. Hence the appeal being ITA No. 657 of 2008 is dismissed. All parties concerned are to act on a xerox signed copy of this order on the usual undertakings. Urgent xerox certified copy of this order, if applied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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