S. 80-IA Repairing of Old Gas Cylinder to make them reusable is not manufacture

IN THE ITAT JAIPUR BENCH ‘A’ Assistant Commissioner of Income-tax v/s. Bhiwadi Cylinders (P.) Ltd. IT APPEAL NO. 779 (JP) OF 2011 [ASSESSMENT YEAR 2001-02] APRIL 27, 2012 ORDER Sanjay Arora, Accountant Member This is an Appeal by the Revenue directed against the Order by the Commissioner of Income-tax (Appeals), Alwar (‘CIT (A)’ for short) dated 23-06-2011, partly allowing the assessee’s appeal contesting its assessment u/s 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30-03-2004 for the assessment year (A.Y.) 2001-0...