Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax, Circle-10(1) Vs. 129, Park Street Kolkata Kolkata-17 (Pan: Aabcb0976E) (Appellant) (Respondent) & Assessment Year: 2014-15 Berger Paints India Ltd. Deputy Commissioner Of Vs. 129, Park Street Income-Tax, Circle-10(1) Kolkata-17 Kolkata (Appellant) (Respondent) Present For: Assessee : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Revenue : Shri Amol Kamat, Cit, Dr Date Of Hearing : 19.07.2022 Date Of Pronouncement : 29.07.2022 O R D E R Per Girish Agrawal: Both These Cross Appeals By The Revenue & Assessee Are Arising Out Of Order Of Ld. Cit(A)-22, Kolkata Vide Appeal No. 14/Cit(A)-22/14-15/16-17/Kol Dated 31.02.2018 Against The Order Of Dcit, Circle-10(1), Kolkata Passed U/S 143(3) Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Dated 31.12.2016 For Ay 2014-15. 2. Before Us, Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Appeared For The Assessee & Shri Amol Kamat, Cit, Dr Represented The Revenue. Ld. Counsel For The Ita No. 2299/Kol/2019 By Assessee Berger Paints India Ltd. Ays 2014-15 Assessee Has Placed On Record, A Brief Note On The Submissions Made Along With Paper Books & Chart Substantiate The Claims Made By The Assessee In The Assessment Year Under Appeal.

801B has already been decided by various Courts, no addition in this matter is called for.” 17. We find that the various Hon’ble High Courts held that scrap generated in the manufacturing activity is eligible for deduction and respectfully following the same, we hold that the Assessee is entitled to claim deduction under the provisions of the section