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TMI Blog2022 (5) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing process and fulfils the conditions prescribed u/s. 80IC - Decided against revenue. - ITA No. 4209/Del/2019 - - - Dated:- 25-5-2022 - Shri N.K. Billaiya, Accountant Member And Shri N.K. Choudhry, Judicial Member For the Appellant : Ms. ManishaLahoti, C.A. For the Respondent : ShriZahidParvez, Sr. DR ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Revenue Department against the order dated 28.02.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-32, New Delhi (in short ld. Commissioner ) u/s. 250(6) of the Income-tax Act, 1961 (in short the Act ) for the assessment year 2013-14. 2. In the instant case, the assessee had e-filed its return of income o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embling of cell phone battery, charger and other accessories, therefore, the article manufactured by the Assessee falls in the 14th Schedule. However the Assessing Officer did not agree with the said claim of the Assessee and disallowed the deduction claimed mainly on the reasons that the articles manufactured by the assessee fall in the 13th Schedule, but not covered in the 14th schedule. Secondly, the assessee is only assembling mobile phone battery etc. and cannot be called as a manufacturer. 3. The assessee being aggrieved challenged the disallowance of such deduction u/s. 80IC of the Act by the Assessing Officer, before the ld. Commissioner, who vide impugned order, accepted the claim of the assessee, while relying upon the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proved to be notified area for setting up of the industry which is eligible for exemption. The assessee has also shown the relevant rent agreements by which assessee is in possession of the relevant land area. To establish the date of the commencement the assessee has shown that the date of commencement of the unit is 31/3/2010, on the date on which the first sale bill was prepared. Same was also confirmed by the sales tax records and excise records of the assessee. The assessee has also shown the details of the machinery for the purpose of manufacturing of the specified item. Such details are also furnished along with copies of bills et cetera. The amount of purchases from the related party are also very minuscule that is only of Rs. 5956 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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