Deduction u/s 80IC - manufacturing of plastic packaging products...

Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come within Schedule 13 or not - There is no other specific reason or observation by the departmental authorities for denial of assessee’s claim of deduction under section 80IC - Commissioner (Appeals) has made a general observation that the assessee failed to furnish required details without specifying, what are the details required to be furnished by the assessee. - Thus disallowance of deduction claimed by the assessee under section 80IC of the Act is unsustainable - AT