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Integrated Cooling System Module Held Distinct Product; 80-IC Deduction Allowed – ITAT Chennai
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 2521
- Case Name
- Alkraft Thermotechnologies Pvt. Ltd Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Chennai
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Alkraft Thermotechnologies Pvt. Ltd Vs DCIT (ITAT Chennai)
Assembly Held as Manufacture – Deduction U/s 80-IC Allowed – Expansion ≠ Splitting-Up of Business – Integrated Cooling System Module Is Distinct Product – ITAT Chennai
ITAT Chennai allowed deduction u/s 80-IC holding that assembly of components into an integrated engine cooling system module constitutes ‘manufacture/production’ where final product is commercially distinct from inputs. Tribunal rejected AO’s allegation that Uttarakhand unit was merely an assembly or packing unit and held that scientific ...
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