Assembling of AC, DVD, Microwave is ‘manufacture’ & income from such activities eligible for deduction U/s. 80IB & 80IC

ITAT DELHI BENCH ‘B’ Assistant Commissioner of Income-tax, Circle 10(1), New Delhi versus Dixon Technologies (I) (P.) Ltd. IT Appeal Nos. 30, 1256 & 1274 (Delhi) of 2010 and 3489 & 5032 (Delhi) of 2012 [ASSESSMENT YEARS 2004-05 & 2006-07 to 2009-10] MARCH 8, 2013 ORDER Rajpal Yadav, Judicial Member The present five appeals are directed at the instance of revenue against the orders of Learned CIT (Appeals) dated 04.01.2010, 15.10.2010, 23.04.2012 and 02.07.2012 passed for assessment years 2004-05, 2006-07 to 2009-10 respectively. Since common issues are ...