2019 (10) TMI 83

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..... r Respondent: Mr. T.R. Senthil Kumar, (In all Appeals) Senior Standing Counsel assisted by Ms. K.G. Usharani, Junior Standing Counsel COMMON JUDGMENT (Delivered by T.S. Sivagnanam, J.) These appeals by the appellant/assessee filed under Section 260A of the Income-tax Act, 1961 are directed against the order dated 04.02.2013, passed by the Income Tax Appellate Tribunal 'D' Bench, Chennai .....

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..... Division Bench of this Court and was decided in favour of the assessee in the assessee's own case in T.C.(A) Nos.341 and 342 of 2007, dated 21.06.2018 [M/s.DXN Herbal Manufacturing (India) Pvt. Ltd., vs. The Income Tax Officer, Ward-I(1), Puducherry] to which, one of us (TSSJ) was a party. The operative portion of the judgment read as follows:- "23. The factual matrix clearly demonstrates th .....

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..... was entitled to relief under Sections 80J and 80HH of the Act. 24. This Court held that the common thread which runs in all the decisions is that only when a new distinct commodity commercially accepted as such, comes into existence as a result of processing, that a commodity can be said to have been manufactured and in the said context, retreading of tyres did not result in the production of a .....

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