2014 (7) TMI 392

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....MENT (Per : Honourable Mr. Justice M. R. Shah) 1. As common question of law and facts arise in these group of appeals and are arising out of the impugned common judgment and order passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal') raising the similar issues but with respect to different Assessment Years of the same assessee, all these appeals are decided ....

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....d 23/08/2013 for the Assessment Year 2007-08. 2. In all these appeals, the following common question of law is proposed by the revenue; "Whether the tribunal is right in law and on facts to delete the disallowance of deduction under Section 80IB of the Income Tax Act, made by the Assessing Officer?" 3. We have heard Shri Nitin Mehta, learned advocate appearing on behalf of the revenue and....

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....be said to be a manufacturing assembling. It is not in dispute that identical question came to be considered by the Division Bench of this Court in Tax Appeal No.1287/2010 as well as Tax Appeal No.12/2010 and in the case of one Shri Sunilbhai S. Kakad, who also happen to be a partner in the assessee firm and with respect to the similar activity it is held by the Division Bench of this Court that t....

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.... 80IB of the Act. 3.3. Now, so far as the submission of Shri Nitin Mehta, learned advocate appearing on behalf of the revenue that as the assessee did not employee more than ten persons and, therefore, the conditions for getting the deduction under Section 80IB was not satisfied is concerned, it is required to be noted that as such there is specific finding given by the Commissioner of Income T....