REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX Appellant

V/S

Megha Dadoo Respondents

Referred Judgements :-

DEPUTY COMMISSIONER OF SALES TAX V. PIO FOOD PACKERS [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE V. TECHNOWELD INDUSTRIES [REFERRED TO]
UNION OF INDIA UNION OF INDIA UNION OF INDIA HINDUSTAN LEVER LIMITED VS. DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED :GANESH FLOUR MILLS CO LIMITED DELHI:MODI SUGAR MILLS:DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED [REFERRED TO]
CHOWGULE AND COMPANY PRIVATE LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
ADITYA MILLS LIMITED VS. UNION OF INDIA [REFERRED TO]
UJAGAR PRINTS II KWALITY SILK MILLS CO VS. UNION OF INDIA [REFERRED TO]
BHARAT FORGE AND PRESS INDUSTRIES PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE BARODA GUJARAT [REFERRED TO]
COMMISSIONER OF INCOME TAX ORISSA VS. BUDHARAJA AND COMPANY N C [REFERRED TO]
UNION OF INDIA VS. J G GLASS INDUSTRIES LIMITED [REFERRED TO]
LUCKY MINMAT PVT LIMITED VS. COMMISSIONER OF INCOME TAX JAIPUR [REFERRED TO]
ASPINWALL AND COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX ERNAKULAM [REFERRED TO]
INDIA CINE AGENCIES VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
INCOME TAX OFFICER UDAIPUR VS. ARIHANT TILES AND MARBLES P LTD [REFERRED TO]
AMAN MARBLE INDUSTRIESP LTD VS. COLLECTOR OF CENTRAL EXCISE, JAIPUR [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. TECHNOWELD INDUSTRIES [REFERRED TO]
MAMTA SURGICAL COTTON INDUSTRIES, RAJASTHAN VS. ASSISTANT COMMISSIONER, BHILWARA, RAJASTHAN [REFERRED TO]

JUDGEMENT

(1.) This appeal stands admitted on the following substantial questions of law:

(2.) Primarily, the issue, which requires consideration, is as to whether manufacturing of "Route Markers" by the respondent herein (herein after referred to as the assessee), falls within the definition of "manufacture", entitling him to the deductions, under Section 80IC of the Income Tax Act.

(3.) The Income Tax Officer, Nahan (H.P.), during assessment of the assessee, for the Assessment Year 2006-2007, disallowed deduction under Section 80IC, so claimed by the assessee. The assessee took the matter before the Commissioner, Income Tax (Appeals), Shimla, which, in terms of order dated 17.9.2009, affirmed the findings recorded by the Income Tax Officer. Dissatisfied with the same, assessee preferred an appeal before the Income Tax Appellate Tribunal and vide impugned order dated 22.3.2011 (Annexure PA), findings recorded by the authorities below stand reversed, holding the assessee to be entitled for deductions under Section 80IC.

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COMMISSIONER OF INCOME TAX Vs. MEGHA DADOO

Referred Judgements :-

JUDGEMENT

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