2008 (8) TMI 131

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....JA PANDIAN J. — These are the appeals at the instance of the assessee against the order of the Income-tax Appellate Tribunal, Madras "A" Bench, dated April 30, 2008, passed in ITA Nos. 288/Mds of 2006,1052/Mds of 2007 and 2314/Mds of 2006 by formulating the following common question of law: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right ....

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....e activity of conversion of jumbo rolls into salable packets, rolls of standard sizes was narrated in the note to drive home the point that such conversion involved manufacture or production of articles or things. The Assessing Officer disallowed the claim of deduction on the ground that there was no manufacture of article or thing and relied upon the decision of the Supreme Court in the case of C....