[aaykarbhavan] Sec. 80-IB relief allowed to assessee as it was treated as manufacturer under Excise Laws

Sec. 80-IB relief allowed to assessee as it was treated as manufacturer under Excise Laws

October 14, 2014[2014] 49 taxmann.com 325 (Kolkata - Trib.)

IT : Where assessee was engaged in manufacturing LED based aviation signalling, warning, traffic lights, push buttons, selector switch, lamp holders, LED modules/lamps/indicators, in view of fact that Central Excise Department recognised assessee as manufacturer and callected excise duty from it, assessee's claim for deduction under section 80-IB was to be allowed

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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