TaxTMI 
TaxTMI 
2017 (4) TMI 659
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....Ld. CIT(A) has erred in allowing deduction u/s. 80IC of the Act by relying on the Hon'ble ITAT judgment for AY 2009-10 in assessee own case without appreciating the fact that the matter is subjudice as the Revenue has preferred an appeal in the Hon'ble High Court, Delhi against the said order of the ITAT. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in not appreciating the fact that the assessee is engaged in the activity of assembling and not in manufacturing or production activities. 3. The appellant craves to be allowed to add any fresh grounds of appeal and / or delete or amend any of the grounds of appeal. 3. The brief facts of the case are that the return of income decalring an income of Rs. ....
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....gment for AY 2009-10 in assessee's own case without appreciating the fact that the matter is sub-judice as the Revenue has preferred an appeal in the Hon'ble High Court of Delhi against the said order of the ITAT. 7. On the contrary, Ld. Counsel of the assessee relied upon the order of the Ld. CIT(A). During the hearing, he filed the copy of the Hon'ble Delhi High Court Order dated 19.12.2016 in the case of CIT vs. Resistoflex Dynamics (P) Ltd. (AY 2009-10) and stated that the Hon'ble Delhi High Court has dismissed the appeal of the Revenue in assessee's own case in which the Revenue went in appeal before it, which was referred by the Revenue in the grounds of appeal as well as during the hearing before the Bench. 8. We have heard bot....
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....the manufacturing process at the Paonta Sahib Unit. 16. The description of manufacturing process above amply proves that the imported materials as well as local materials are used in a manufacturing process which results in a final product which is quite distinct from the components used, and has distinct usage too. 17. In the background of the etoioseio discussions and precedents, we set aside the orders of the authorities below and hold that the assessee was engaged in manufacturing of air spring assembly and is hence eligible for deduction u/s. 80IC for the manufacturing activity undertaken at its Paonta Sahib unit." 7.1 In this regard, it is also observed that claim of deduction under section 80IC of the Income Tax ....
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....GmbH (Hannover, Germany). Rest all other goods /raw materials required in the manufacturing process are procured from India and employed by the Appellant in the manufacturing process at the Paonta Sahib Unit. 16. The description of manufacturing process above amply proves that the imported materials as well as local materials are used in a manufacturing process which results in a final product which is quite distinct from the components used, and has distinct usage too. 17. In the background of the etoioseio discussions and precedents, we set aside the orders of the authorities below and hold that the assessee was engaged in manufacturing of air spring assembly and is hence eligible for deduction u/s. 80IC for the manufacturing activi....
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....ibunal dated 06.12.2013 passed in ITA No. 2554/Del/2013 for the AY 2009- 10, has dismissed the Appeal of the Revenue by observing as under:- "The present appeal under section 260A of the Income Tax Act, 1961 seeks to impugn an order of the Income Tax Appellate Tribunal (ITAT) dated 06.12.2013 in ITA No. 2554/Del/2013 for the Assessment year (AY 2009-10). At the outset, we notice that the Revenue has filed this appeal after an inordinate delay of 646 days. The reason for the delay has not been properly explained. A general explanation that the process of e-filing required several procedural compliances which could not be fulfilled within the time and that the defects pointed out by the Registry too could not cured since there was overl....