Continuously selling of product depicts commercial production not trial production

Brief of the case: ITAT New Delhi held in ACIT Vs Phonix Lamps India Ltd that if the assessee was selling its final product to particular parties continuously and there was no return of the final product. Moreover there was no complaint of any defect in the finished product. So, it was clear that the assessee had started its commercial production. Further huge wastage would not be criteria to determine the stage of trial production or commercial production. So the contention of the assessee that it was running trial production during the concerned period was wrong. So, sec 80IC would be applic...