2010 (12) TMI 1239

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....ORDER Per Shri T.K. Sharma, Judicial Member : This appeal filed by the assessee is against the order dated 14.07.2008 of Learned Commissioner of Income Tax (Appeals), Valsad confirming the action of Assessing Officer treating the activities of the assessee as a non-manufacturing activity for the purpose of granting deduction under section 80IB of the Income Tax Act, 1961 for the assessment y....

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....arefully gone through the orders of authorities below. The various activities carried out by the assessee are almost identical which are carried out by the decision of Hon'ble Supreme Court in the case of Arihant Tiles and Marbles P. Ltd. (supra). We are, therefore, of the view that the assessee is an Industrial Undertaking engaged in the business of manufacture and production of article or th....

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.... the assessment year 2004-05 also, ITAT, 'C' Bench, Ahmedabad has held that the assessee is entitled to deduction under section 80IB in order dated 11.06.2010 in assessee's own case in ITA No. 2971/AHD/2007 following the decision of Tribunal in assessee's own case for the assessment year 2003-04 (supra). However, in both the orders, Tribunal has mentioned that calculation of deduction under sectio....