DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

PDF · subscribers
ITA 2171/MUM/2018Status: DisposedITAT Mumbai07 June 2021AY 2014-1538 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) correctly analyzed the manufacturing process and product classification. It also noted that the revenue did not controvert the CIT(A)'s factual findings regarding the manufacturing activity.

What were the facts?

The assessee claimed deduction under Section 80IC for manufacturing odoriferous compounds. The AO disallowed this, stating no manufacturing activity occurred and the product classification was ineligible. The CIT(A) allowed the claim, relying on previous years' decisions and the assessee's employee's statement.

What were the issues?

Whether the assessee's activity constituted 'manufacturing' for the purpose of Section 80IC deduction and if the finished product was eligible for such deduction.

Which sections of the Income-tax Act were involved?

Section 80IC,Section 132,Section 153A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(20)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, MUMBAI BENCHES “F”, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAJESH KUMAR

For Appellant: Shri Nitesh Joshi (AR)
For Respondent: Shri Narendra Singh Janpangi (DR), Shri Nitesh Joshi (AR)
Hearing: 11/03/2021Pronounced: 07/06/2021

आदेश प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपील र्थी / The Appellant 1. 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. सत्य दपि प्रदि //True Copy//

More judgments on Section 80IC

All 1,180 judgments and leading authorities on Section 80IC →

Recent GST High Court judgments

Search GST case law →