9911796707
TMI Blog2010 (1) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... These are two appeals by the department against the order of the CIT(A) relating to assessment years 2004-05 2005-06. 2 Ground no 1 2 in both these appeals are against directing the AO to allow deduction u/s 80IB in respect of adhesive unit at Bhimpore, Daman and for Epoxy M-Seal unit at Kadaiya, Daman. 3 The ld counsel of the assessee, at the outset, stated that these issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2002-03 whereby deduction u/s 80IB for both the units, mentioned above, were allowed to the assessee. Following the decision of the Tribunal in the case of the assessee for earlier years, we confirm the order of the ld CIT(A) for both these years also as the facts are identical. 5 There is no other ground in appeal for AY 2004-05. 6 There is one more ground in appeal for AY 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or acquired or they failed to understand that section 35D(2)(d) are not applicable on the facts of the present case. It was further submitted as required by the AO the assessee had given a detailed note to the AO explaining why the expenditure should be treated as revenue and not capital. Copy of the same was also filed before the CIT(A). Reliance was placed on the order of the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diture and on his personal view, the ld CIT(A) found that this particular Ad-film may not have a telecasting longevity and hence it should not be treated as a film which has got a enduring benefit unlike some other Ad-films which do have periodic telecasting over a long period of time. The ratio of the decision in the cases of Solara International Ltd and Metro Shoes P Ltd were found in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained that the telecasting of the ad-film was not made after June 2005. Therefore, it cannot be said that there was any enduring benefit in telecasting ad-film. 8.1 The decisions of the Tribunal considered by the ld CIT(A) are in favour of the assessee. The findings of the ld CIT(A) are also remained uncontroverted. In view of these facts and circumstances, we confirm the order of the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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