2002 (3) TMI 602

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....ansal, Accountant Member - This appeal by the assessee is directed against the order dated 27-7-1993 passed by ld. CIT(A) not allowing the claim under section 80-I of Income-tax Act. 2. The assessee, a private limited company, is engaged in manufacture of detergents. The assessee's claim under section 80-I was rejected in view of the fact that as per Sr. No. 4 in the Eleventh Schedule, such ....

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....shing/cleaning purposes like soap. 3. Ld. AR submitted that synthetic detergent is different than soap. Soap is used in hard water areas. Alkyl Benzene is the main raw material used for production of synthetic detergent, while soap is a substance used for washing/cleaning purposes and are made by treating a fat with alkyl. According to him, synthetic detergent and soap are different articles an....

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....Schedule and will now become eligible for the specified tax concessions. These industries include electric fans, pressure cookers, glass and glassware, pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers, chinaware and porcelainware, mosaic tiles and glazed tiles, synthetic detergents, amplifiers or any other apparatus used for addressing the public, vacuum flasks and othe....

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....ed deduction under section 80-I for assessment year 1991-92. 4. We have considered the rival submissions, have perused the orders of the tax authorities and gone through the material on record. We find force in the submission of ld. AR that soap and synthetic detergents are two different items. Synthetic detergents no doubt was earlier included in Schedule-XI under Item 21 which was subsequent ....