TMI Blog2017 (8) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Supreme Court in the case of Commissioner of Income Tax Vs. Oracle Software India Ltd (2010 (1) TMI 9 - SUPREME COURT OF INDIA ). The activity of the petitioner in supplying the audio of the back ground sound to the film already shot by the customers, amounts to manufacture within the meaning of Section 80-IB of the Income Tax Act and, therefore, the Tribunal erred in upholding the disallowance - Decided in favor of assessee. - ITA No. 108/2012 - - - Dated:- 8-8-2017 - Hon ble Mr. Justice Alok Aradhe And Hon ble Mr. Justice Sanjeev Kumar For the Petitioner/Appellant : Mr. Subash Dutt, Advocate For the Respondent : None ORDER Per Alok Aradhe, J. This appeal under Section 260-A of Income Tax Act, 1961 was ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax appeals who vide order dated 27.06.2011 affirmed the order passed by the Assessing Officer. Being aggrieved the assessee preferred an appeal before the Income Tax Appellate Tribunal Amritsar Bench (herein after referred as the Tribunal). 5. The Tribunal vide order dated 14.11.2011 by taking into account the fact that similar issue has been decided in the assessee s case in respect of assessment year 2001-2002 by the Tribunal itself, dismissed the appeal preferred by the appellant. In the aforesaid factual background the appellant has filed this appeal. 6. Learned counsel for the appellant submitted that the Tribunal grossly erred in dismissing the appeal merely by placing the reliance on an order of assessment passed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al duplication cannot be compared to home duplication. Complex technical nuances are required to be kept in mind while deciding issues of the present nature. The term manufacture implies a change, but, every change is not a manufacture, despite the fact that every change in an article is the result of a treatment of labour and manipulation. However, this test of manufacture needs to be seen in the context of the above process. If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word manufacture . Applying the above test to the facts of the present case, we are of the view that, in the present case, the assessee has undertaken an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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