2015 (5) TMI 181

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....hri S. N. Soparkar, A.R. ORDER PER SHAILENDRA KUMAR YADAV, J.M: This appeal has been filed by Revenue against the order of Commissioner of Income Tax (Appeals), Valsad, dated 30.06.2011 for A.Y. 2008-09 on the following grounds. "1. On the facts and circumstances of the case and in law, the learned CIT(A) has erred in treating the activity of the assessee as manufacturing activity and ....

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....m of assessee u/s. 80IB of the Act on the ground that assessee's activity of assembling does not come under the definition of manufacturing activity as well as assessee could not commenced its manufacturing activities before 31.03.2004. Accordingly, he rejected the claim of assessee amounting to Rs. 5,58,93,233/-. 2.1 Matter was carried before the First Appellate Authority, wherein CIT(A) follo....