Making of Natural Fragrance by mixing and steaming different floral/distilled oil, is manufacturing activity

 IN THE ITAT DELHI BENCH ‘E’ Income-tax Officer Versus Natural Fragrances IT Appeal Nos. 4171 & 4172 (Delhi) of 2012 [Assessment years 2008-09 & 2009-10] OCTOBER 12, 2012 ORDER Rajpal Yadav, Judicial Member  The present two appeals are directed at the instance of the revenue against separate orders of even date i.e. 17.05.2012 passed by the Learned CIT(Appeals) in assessment years 2008-09 and 2009-10. The grounds of appeals raised by the revenue in both the years are verbatim same except variation in the quantum. The grounds in assessment year 2008-09 re...