2011 (4) TMI 846

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....eal is by the revenue challenging the order passed by the Tribunal holding that the receipts from job work do not fall within the clause (baa) of the explanation below section 80HHC(4b) of the Income-tax Act, 1961. 2. The appeal was admitted on 21-8-2011 to consider the following substantial question of law: "Whether the appellate authorities were right in granting relief to the assessee and....

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....ll within the definition of (baa) and granted the benefit. The revenue preferred an appeal to the Tribunal. The Tribunal dismissed the appeal. Aggrieved by the same, the revenue is before this Court. 4. From the material on record, it is clear the assessee is in the manufacture and export of ready made garments. In the course of the said export business, utilizing some men and machinery, they h....