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TMI Blog2011 (12) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal filed by the assessee is directed against the order of CIT(A), Jammu, dated 27.06.2011 relating to assessment year 2002-03. 2. The only effective ground raised in this appeal relates to sustaining the disallowance claim of ₹ 2,29,319/- under section 80-IB of the Income tax Act, 1961 ( In short, the Act ). For the assessment year 2002-03, the assessee claimed deduction u/s 80IB o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT,Amritsar Bench (SMC), in assessee s own case in ITA No. 160(Asr)/2005 relating to assessment year 2001-02. The order was passed by the Tribunal on 17.10.2005. 3. On appeal, the Ld. CIT(A) following the order of the ITAT, Amritsar Bench (SMC) in assessee s own case dated 17.10.2005 dismissed the appeal of the assessee. 4. Having heard both the parties, we find that a similar issue has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Video Software Generation . Since the assessee had claimed deduction u/s 80IB, the onus was on him to establish and prove with evidence that activities undertaken by the assessee amounted to manufacture or production . Mere assertion of the assessee that he was engaged in the business of Video Software generation was not enough. The reliance of the Ld. AR on the judgment of Bombay High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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