M/S. INTERGARDEN (INDIA) PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE
In the result, appeal of the assessee for A
ITA 1292/BANG/2010[2006-07]Status: DisposedITAT Bangalore18 Mar 2016AY 2006-07
Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.1292/Bang/2010 (Assessment Year : 2006-07)
For Appellant: Shri. Prakash Chand Yadav, Advocate & Shri. Suresh Balani, CAFor Respondent: Ms. Neera Malhotra, CIT-DR & Shri. Manoj Kumar, Add. CIT
Section 10BSection 144CSection 234B
House (supra) relied on by the assessee, the matter was remitted back to the AO for better investigation on the process involved therein. Relying on the judgment of Hon'ble Apex
Court in the case of CIT v. Tara Agencies (292 ITR 444), AO held that processing could not be considered as manufacturing activity. As per the
ITA.1292/Bang/2010
