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TMI Blog1992 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is regarding the CIT(A)'s finding that the assessee-company is an industrial undertaking and thereby directing the AO to allow deduction under s. 80T of the IT Act. The ITO did not allow s. 80-I deduction to the assessee on the ground that the assessee purchases woollen carpet/jute carpets from the carpet manufacturers and sells them as carpets to Hindusthan Motors after doing some p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is an industrial undertaking and directed the AO to allow s. 80-I deduction. 4. The Department has come in appeal to the Tribunal against the CIT(A)'s order directing the AO to allow s. 80-I deduction. 5. The learned Departmental Representative relied on the order of the ITO and submitted that the CIT(A) is not justified in directing the AO to allow s. 80-I deduction as the assessee is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-company is a manufacturer of automotive cars. It supplies to Hindusthan Motors Ltd. for use in the different models of cars manufactured by them, which are according to their specification and drawings. The carpets are purchased on strict quality control check before acceptance. It also purchased Latex under licence from Rubber Board. Latex compound is applied on the back of the carpets t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany has been registered as a small scale industrial undertaking and the processes has mentioned above clearly go to show that the assessee manufactures by different processes. In view of these facts, we agree with the CIT(A) that the assessee is entitled for s, 80-I deduction and, accordingly, we uphold the findings of the CIT(A).
8. In the result, the appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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