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TMI Blog2018 (8) TMI 1868X X X X Extracts X X X X X X X X Extracts X X X X ..... mity in the claim thus. The mere fact that the assessee was involved in somewhat similar activity is not really relevant inasmuch as the character of activity was materially distinct from assessment year 2004-05 and that aspect of the matter, by the AO having accepted it as first year of claim, has reached finality. In view of these discussions, I find merits in the plea of the assessee. The disallowance of claim under section 80JJA is thus devoid of legally sustainable merits, and cannot be upheld - thus direct the AO to delete the impugned disallowance of section 80JJA claim - Decided in favour of assessee. - ITA No. 267/Ahd/2015 Assessment Year : 2008-2009 - - - Dated:- 2-8-2018 - Shri Pramod Kumar, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on assessment record, was simply brushed aside. It was in this backdrop that the Assessing Officer disallowed deduction under section 80JJA. Aggrieved, assessee carried the matter in appeal before the CIT(A) but without any success. While confirming the stand of the Assessing Officer, learned CIT(A), inter alia, observed as follows:- On a careful consideration of entire facts of the case, it is noted that the appellant is in the business of manufacturing enzymes. It started production of enzymes from A.Y. 2000-2001. They are producing biological agents, biocatalyst which is used in various industries like textiles, leather, baking, brewing, alcohol, detergent, starch etc. The enzymes are produced by treating agricultural biod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been able to demonstrate that it has completely changed the product and the earlier product which was being produced is not being produced now and a new type of product which is different and not an enzyme is being produced now. The appellant still falls in the same category of the producer of biological agent. Therefore, the claim of the appellant that the first year of production should be taken as A.Y. 2004-05 is not acceptable. The other important aspect which is to be kept in mind is that section 80JJA provide the calculation of five years from the year in which such business commences. It is not related to the year in which the deduction is claimed for the first time as is available in section 80I-A etc. Therefore, the claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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