2011 (4) TMI 846

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..... der passed by the Tribunal holding that the receipts from job work do not fall within the clause (baa) of the explanation below section 80HHC(4b) of the Income-tax Act, 1961. 2. The appeal was admitted on 21-8-2011 to consider the following substantial question of law: "Whether the appellate authorities were right in granting relief to the assessee and the same is in conformity with Explanation .....

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..... the benefit. The revenue preferred an appeal to the Tribunal. The Tribunal dismissed the appeal. Aggrieved by the same, the revenue is before this Court. 4. From the material on record, it is clear the assessee is in the manufacture and export of ready made garments. In the course of the said export business, utilizing some men and machinery, they have undertaken some job work and they have recei .....

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..... . Therefore, this income does not fall within the definition of (baa) and therefore, the said receipt has to be included in the total profits. That is precisely what the Tribunal as well as the appellate authority has held. In that view of the matter, there is no merit in this appeal. Accordingly, we answer the substantial question of law in favour of the assessee and against the revenue. Appeal .....

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