The Commissioner Of Income Tax-18 v. M/S.shanam Pharma

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.455 OF 2008 The Commissioner of Income Tax-18....Appellant vs. M/s.Shanam Pharma....Respondent. --- Mr.K.R.Choudhary, for Appellant.Mr.S.J.Mehta, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ.DATED: 4[th] September,2008. P.C.:- 1.There is clear finding recorded by theTribunal that the activities carried out by theassessee are manufacturing activities. The assesseeis also paying excise duties under the Excise Act because the activities carried out by it aremanufacturing activities. The Tribunal has relied onits earlier judgment in the case “JCIT Vs. VaipaPharmaceuticals Pvt.Ltd. in ITA No.3670/M/2000”. Thelearned Counsel appearing for appellant is not in aposition to point out that that judgment has beenchallenged by the Department. No question of lawarises. The appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)