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2012 (8) TMI 1019

the view as taken by the Tribunal does not stand in conformity with the law declared in the case of Income Tax Officer Vs. M/s Arihant Tiles & Marbles P. Ltd. (2009 (12) TMI 1 - SUPREME COURT ) - D.B. ITA No. 16/2010 - Dated:- 29-8-2012 - DINESH MAHESHWARI and NARENDRA KUMAR JAIN, JJ. Anjay Kothari, for the Appellant. KK Bissa, for the Respondent. JUDGMENT 1. This appeal under Section 260-A of the Income Tax Act, 1961 ('the Act') is directed against the judgment and order dated 13.07.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in ITA No.357/JU/2008 for the assessment year 2004-05. This appeal has been admitted on the following substantial questions of law: 1. This appeal under Sec .....

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ty of manufacturing, producing and processing of marble slabs and tiles from its own plants and machineries and whole of the manufactured material was sold outside the country. The claim of the assessee before the Assessing Officer was that the definition as given in EXIM Policy would be applicable in respect of 'manufacturing' for the purpose of Section 10-B of the Act but the same was not accepted by the Assessing Officer with the observations that the conversion of marble blocks by sawing into slabs, tiles and polishing did not amount to manufacture of article or things while relying, inter alia, on the decision of the Hon'ble Supreme Court in Aman Marble's case: 257 ELT 393 and that of this Court in Lucky Minmet's ca .....

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agreeing to the contentions of the assessee, gained further support from the definition of 'produce' mentioned in sub-section (1) of section 10B which included from F.Y. 1.4.2000 to 31.3.2001, the word 'manufacture' includes any process from the F.Y. 1.4.2000 to 31.3.2001 onwards this term 'manufacture' has been replaced by the word 'produce'. The said word 'produce' is not defined anywhere in the section. Therefore, taking into consideration in the normal sense of the word produce which is derived from the word 'production' is taken by the ld. CIT(A) as normal meaning of production which is involvement of manpower, skill and some degree of complexity. However, the Hon'ble Apex Court in t .....

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not pressed on this ground for meagre financial implication and further for the fact that on the other part of issue, the revenue has not filed any appeal. Thus, the claim for benefit under Section 80-HHC would not require adjudication in the present matter. So far the question of benefit under Section 10-B of the Act is concerned, the learned counsel for the appellant-assessee has submitted that the view as taken by the ITAT cannot be sustained for the authoritative pronouncement of the Hon'ble Supreme Court in the case of Income-Tax Officer Vs. Arihant Tiles and Marbles P. Ltd.: (2010) 320 ITR 79 (SC) holding, inter alia, that step-wise activity of cutting marble blocks and converting into the polished slab and tiles constitute manufa .....

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the Act. In view of what has been found hereinabove in Question No.1, there appears no necessity of much dilatation on Question No.2. Suffice is to observe that if the benefits have been granted for the above year 2004-05 under Section 10-B of the Act; and the benefit is available for a block of 10 years, it cannot, ordinarily, be withdrawn when the nature of work and benefits remain the same. So far as the benefit under Section 80-HHC is concerned, the learned counsel for the appellant has rightly not pressed on the same for the meagre financial implications and further for the fact that the revenue has not filed any appeal in this particular matter on the other part of the issue. The order of the Tribunal in this regard is therefore, not .....

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