2008 (9) TMI 941

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....e petition for condonation of delay. Hence delay is condoned. Accordingly, the application being G.A.No. 2734 of 2008 is allowed. The only question arose in this matter is whether the assessee can get benefit of Section 10A. The department has specifically stated that the fixation of level, button, ironing, packing garments did not amount to manufacturing and that is the reason the assessee can....

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....the learned Tribunal and furthermore for better appreciation of facts and law as the Tribunal has relied upon may be quoted hereinunder: "We, therefore, in view of the above facts and circumstances of the case find that the observation of the A.O that the assessee company was not involved in manufacturing process to enable it to claim deduction under section 10A was not correct as the above Cir....