Case Law Details
Case Name : DCIT Vs M/s Dynamic Transmission Limited (ITAT Delhi)
Appeal Number : I.T.A. No.1569/DEL/2015
Date of Judgement/Order : 12/04/2018
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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DCIT Vs M/s Dynamic Transmission Limited (ITAT Delhi)
With regard to addition of Rs. 63,66,574/- on account of job work charges u/s. 80IC of the I.T. Act, 1961 is concerned, we note that the AO has observed that deduction u/s. 80IC is available only in respect of articles or things manufactured by itself in its specified industrial unit. As per AO the job work charges are not allowable as these are not income received from articles or things manufactured or produced in its eligible unit.
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