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Issues: Whether the assessee's manufacturing unit at Rudrapur (a notified eligible area) was eligible for deduction under section 80-IC(2)(a) of the Income-tax Act, 1961 for AY 2010-11, as distinct from deduction under section 80-IC(2)(b) based on items listed in the Fourteenth Schedule.
Analysis: The unit at Rudrapur is located in an area notified by Notification No. 177/2004 and production at the unit commenced within the applicable period. Eligibility under section 80-IC(2)(a) requires location in a notified area and that the unit not manufacture any article listed in the Thirteenth Schedule; section 80-IC(2)(b) is confined to articles specifically listed in the Fourteenth Schedule. The record, including statutory verification and excise returns, shows the assessee did not manufacture items falling within the Thirteenth Schedule. The assessing officer had earlier conceded eligibility for section 80-IC(2)(a) in respect of AY 2009-10, and the Commissioner (Appeals) and co-ordinate benches have examined and accepted the applicable notifications and verifications establishing location and non-inclusion in the Thirteenth Schedule. The Tribunal assessed whether producing items listed in the Fourteenth Schedule precludes relief under section 80-IC(2)(a) where the unit is in a notified area and no Thirteenth Schedule items are manufactured, and concluded it does not; section 80-IC(2)(a) remains available in such circumstances.
Conclusion: The assessee is entitled to deduction under section 80-IC(2)(a) of the Income-tax Act, 1961 for AY 2010-11. The appeal filed by the revenue is dismissed.
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