TMI Blog2017 (12) TMI 1826X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeals filed by the Revenue is identical to the issue in the earlier years [ 2015 (9) TMI 892 - ITAT PUNE] and there is no change in the factual aspect. Accordingly, we uphold the order of Commissioner of Income Tax (Appeals) and dismiss the grounds of appeal raised by the Revenue. - ITA Nos. 593 to 596/PUN/2016 - - - Dated:- 21-12-2017 - Ms. Sushma Chowla, JM And Shri Anil Chaturvedi, AM For the Appellant : Ms. Nirupama Kotru, CIT. For the Respondent : Shri J.G. Pendse. ORDER PER SUSHMA CHOWLA, JM: This bunch of four appeals filed by the Revenue are against consolidated order of CIT(A)-11, Pune, dated 21.01.2016 relating to assessment years 2008-09 to 2011-12 against respective orders passed u/s. 143(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years 2000-01 to 2007-08. He pointed out that the latest order is for assessment year 2007-08 wherein reference has been made to the earlier years. 5. The ld. DR for the Revenue fairly admitted that the issue has been decided by the Tribunal. However, the Revenue is in appeal against the order of Tribunal before the Hon ble High Court. 6. We have heard the rival contentions and perused the record. Briefly in the facts of the case the assessee had claimed deduction u/s. 80IB of the Act for Goa Unit in respect of sale of scrap. We find that similar issue of claim of deduction u/s. 80IB of the Act on sale of scrap generated out of manufacturing process was treated as business income and the deduction u/s. 80IB of the Act was allowed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to the sale of scrap was already debited to the P L a/c of the unit. The A.O also did not grant deduction u/s 80-IB in respect of miscellaneous income amounting to ₹ 56,32,480/- relying on the judgments of Apex Court in the case of Pandian Chemicals (233 ITR 497) and Sterling Foods Ltd. (236 AITR 529). On appeal, the CIT(A) has confirmed the view taken by the A.O on this issue. 28. At the very outset, the Learned Counsel for the assessee has mentioned that the said issue is also covered in favour of the assessee by virtue of .Madras High Court judgment in the case of M/s Fenner India Ltd (241 ITR 803) for the proposition that the profit on sale of scrap material since had a direct link or nexus with the industrial underta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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