2020 (1) TMI 1522

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....RY, JM: Challenging the order dated 20/4/2017 in appeal No. 59/16-17 passed by the learned Commissioner of Income Tax (Appeals)-3 Delhi ("the Ld. CIT(A)"), for the assessment year 2013-14, in the case of Excel pack Ltd, Revenue preferred this appeal on the ground that the Ld. CIT(A) erred in allowing the deduction under section 80IC of the Income Tax Act, 1961 (for short "the Act"). 2. Brief fac....

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.... 4811.20, 4811.31 and rather the products fall under the tariff 7607-20-90 of CETA and while referring to the circular No. 28/89 dated 26/9/1989 and 141/2/2003 dated 6/10/2003 issued by the Government of India, Ministry of Finance (Department of Revenue), New Delhi allowed deduction under section 80 IC of the Act to the assessee. Revenue is therefore in this appeal. 4. At the outset, Ld. AR submi....

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....ssee is entitled to the deduction in section 80 IC of the Act and the classification of aluminum foil laminated on both sides with plastic films would be under Chapter Headings 7607 instead of Chapter Headings 3920. 5. Facts submitted by the Ld. AR are not in dispute and Ld. DR does not controvert the same. A copy of the order dated 18/02/2019 in ITA No. 15 and 94/del/2014 and the 6550/del/2015 f....