2008 (12) TMI 370

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....urt was delivered by Adarsh Kumar Goel J.- The Revenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (in short, "the Act") against the order of the Income-tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh passed in I. T. A. No. 316/Chandi/2005 dated October 18, 2007, for the assessment year 2001-02, proposing to raise the following substantial question of law :....

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.... to deduction under section 80-IB of the Act in respect of income derived from its own manufacturing but the said deduction was not admissible for the job works done for others. 5. Reference to section 80-IB of the Act shows that the only requirement for its applicability is deriving of income from business referred to in sub-sections (3) to (11), (11A) and (11B) of the Act, apart from other co....