TaxTMI 
TaxTMI 
2022 (8) TMI 776
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....grounds of appeal: "1. Whether, on the facts and circumstance of the case and in law the learned CIT(Appeals) erred in deleting the addition made on account of disallowance of administrative services charged to TACO amounting to Rs.7,37,35,000? 2. Whether, on the facts and circumstance of the case and in law the learned CIT(Appeals) erred in deleting the addition made u/s 80IC amounting to Rs.2,88,48,000/-?" 2. In the Cross Objection Appeal the Assessee raised following Cross Objections: "Claim of Allowability of Education Cess: 1. The Respondent prays that the liability for education cess on income tax paid for the year ought to be allowed as tax-deductible expenses while computing its taxable income.....
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....ound No. 1: 8. We have heard both the parties and perused the case file. It is observed that the ITAT Pune bench has held in Assessee's own case as under : Quote, " Admittedly, the issue arising before us is identical to the issue before the Tribunal in Tata Johnson Controls Automotive Ltd. Vs. DCIT (supra) and following the same parity of reasoning, we hold that the said expenditure is to be allowed in entirety in the hands of assessee being paid in accordance with the terms of the Agreement agreed upon between the parties and for the purpose of carrying on the business of assessee more efficiently. It may be pointed out herein that the assessee had initially entered into an Agreement with TACO in 1997 and the said expenditure ....
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.... revenue regarding Administrative service charges is dismissed. Thus, Ground Number 1 of the revenue is dismissed. Ground No.2: 11. With reference to Ground No.2 of the revenue, the Ld.DR submitted a written submission. Submission of the Ld.DR is reproduced here as under : Quote " 2.0 During the year under consideration which is the first year for the Pantnagar Plant the appellant claimed deduction u/s 80IC of the Act. During the course of assessment proceedings the AO vide Notice u/s 142(1) dated 20.03.2015 asked the assessee to substantiate its claim u/s 80IC with necessary proofs which is clear from point No. 1 of assessee's submission before the AO dated 26.03.2015 and 31.03.2015 [copies placed at Page 37 and 38 ....
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....whether any manufacturing activities were at all taken up during the year or the activity of assembling taken up by the appellant as claimed, during the year were of the nature of the manufacturing, so as to make the appellant eligible to claim deduction u/s 80IC during the year" was diverted to a limited academic discussion that the activity of assembling which results into a new product is tantamount to manufacturing, without taking the facts of the case into consideration. 6.1 Therefore, to analyse the issue whether the assessee has actually taken up manufacturing activities of assembling / manufacturing of ECS during the year under consideration, the facts of the case needs to be taken into consideration. It is seen from the in....
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....)&(e) was left blank which is about the value of the Machinery or plant used. We have perused the said Audit report, observed that the coloumn related to machinery was blank, coloumn 28 regarding related party transaction was just blank, if it was not applicable then they should have mentioned so. The Ld.DR submitted that assessee has not submitted evidence of installation of machinery before AO. Per contra the ld.AR submitted that the said issue was not raised by the assessing Officer in the assessment order. But it is observed that the assessee has filed in its paper book from page number 645 to 652 copies of the documents filed before District Industrial centre , having stamp of District Industrial Centre. In the said document the Assess....