TaxTMI 
TaxTMI 
2015 (9) TMI 1283
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....rd them together and dispose of the same by this common order. 2. Shri T. Banusekar, ld. Representative for the assessee submitted that the only issue arises for consideration is claim of deduction u/s 80IB of the Act. 3. According to the ld. Representative, the assessee is engaged in the business of manufacturing and sale of plastic cans and containers. The assessee-company was registered as a small scale industry by the Directorate of Industries, Tamilnadu. The copy of the registration certificate is available at page 2 of the paper book. Referring to the letter dated 9.9.2004 by General Manager, District Industries Centre, Thiruvallur, the ld. Representative pointed out that so long as the value of the plant and machinery does not ....
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....ems Ltd vs DCIT in I.T.A.No. 477 of 2013 dated 28.7.2014 , a copy of which is available at page 8 of the paper book. The ld. Representative also placed his reliance on the decision of Chandigarh Bench of this Tribunal in Micro Instruments Co. vs ITO [2008] 12 DTR 501. The ld. Representative has also placed his reliance on the decision of the Hyderabad Bench of this Tribunal in Sawaria Pipes (P) Ltd vs ACIT [2013] 33 taxmann.com 380. 4. On the contrary, Shri P. Radhakrishnan, ld. Departmental Representative submitted that the assessee claimed deduction u/s 80IB claiming it as a small scale industry. Referring to the assessment order, the ld. DR submitted that the claim of deduction u/s 80IB was made in respect of second unit of the assess....
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.... and Regulation) Act, 1951 for small scale industries. Both the authorities below overlooked the power delegated to State Industries Department and the criteria determined by State Industries Department for small scale industries. 6. We have also gone through the provisions of section 80IB of the Act. Sec. 80IB(14)(g) of the Act defines small scale industrial undertaking as follows: "small scale industrial undertaking" means an industrial undertaking which is, as on the last day of the previous year regarded as a small scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951 (65 of 1951)." 7. The Hyderabad Bench of this Tribunal in the case of Sawaria Pipes (P) Ltd. (supra), after cons....
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....g is small scale industry or not. 8. The next contention of the ld. DR is that the assessee is claiming deduction only in respect of the branch unit at 55D, SIDCO Industrial Estate, Ambattur. We have carefully gone through the permanent registration certificate copy of which available at page 2 of the paper book. The registration certificate issued by the Directorate of Industries shows that the main unit manufacturing blow moulded plastic containers only. The branch unit manufactures injection moulded plastic buckets only. The branch unit, in addition to the above, manufacturing injection moulded plastic components such as pails and buckets made out of HD, Ld. and PP material and blow moulded plastic barrels, drums and containers. In fa....