2017 (8) TMI 533

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....ellant was not manufacture or production of articles or things, ignoring the evidence available on records and relying only on the earlier assessment orders of 2001-2002." 2. The issue which arises for consideration in this Appeal on admitted facts is, 'whether the activity of the assessee in editing of supplying the audio of the back ground sound to the film already shot by the customers would amount to manufacture of processing of goods in terms of Section 80-IB of the Income Tax Act, 1961'. The appellant is involved in the activity of the Video Software Generation. He is engaged in the editing of supplying of audio of the back ground sound to the film already shot by the customers. 3. The Assessing Officer by an order dated13.12.2007 i....

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....f his submissions learned counsel for the appellant has placed reliance on the decision of the Supreme Court in case of "The Gramophone Co. of India Ltd. Vs. The Collector of Customs, Calcutta, (2000) 1 SCC 549" as well as the decision of the Supreme Court in the case of "Commissioner of the Income Tax Vs. Oracle Software India Ltd, (2010) 320 ITR 0546." 7. We have considered the submissions made by the learned counsel for the appellant and have perused the record. From perusal of the order passed by the tribunal, we find that an order of assessment was passed in the year 2001-2002 against the assessee, merely on the ground that the assessee was not able to explain the exact scope of activity undertaken by him, which is evidedent from the ....

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....rted into the programme which is embedded in the master media, and, thus, blank CD gets converted into recorded CD by the afore-stated intricate process. The duplicating process changes the basic character of a blank CD, dedicating it to a specific use. Without such processing, blank CDs would be unfit for their intended purpose. Therefore, processing of blank CDs, dedicating them to a specific use, constitutes a manufacture in terms of s. 80-IA(12)(b) r/w s. 33B of the IT Act. 8. In view of the aforesaid enunciation of Law, as well as on perusal of the record, we find that the activity of Video Software Generation has been recognized as Small Scale Industries by Government of India, Ministry of Industry vide order dated 04.03.1993, as wel....