Production of Paratha, Samosa, Dhokla etc is manufacture U/s. 10B

IN THE ITAT AHMEDABAD BENCH ‘A’ Deepkiran Foods (P.) Ltd. Versus Assistant Commissioner of Income-tax IT Appeal No. 1451(Ahd.) of 2012 [Assessment year 2008-09] December 14, 2012 ORDER Anil Chaturvedi, Accountant Member This is assessee’s appeal directed against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad for the assessment year 2008-2009. 2. The grounds raised by the assessee are as under: 1. The learned CIT(A) has erred in holding that the assessee is not a manufacturer and thereby has erred in rejecting the claim of deduction of pr...