The Commissioner Of Income Tax, Mumbai City-Xiv v. M/S. Sunrise Metal Industries

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 388 OF 2007 The Commissioner of Income Tax,Mumbai City-XIV. ...........Appellant. VersusM/s. Sunrise Metal Industries. ............Respondent. M/s. Sunrise Metal Industries. .... Mr. D. K. Kamwal, with Mr. T. C.Kaushik for the Appellant.Mr. K. Shivram with Mr. P.S.Savla for the Respondent. CORAM :BILAL NAZKIandA. A. KUMBHAKONI, JJ.DATED :8TH SEPTEMBER, 2008. P.C.: The only question which is raised in this appeal, is as under: "Whether on the facts and in the circumstances of the case andin law, the Honourable Tribunal is correct in holding that theassessee is eligible for deductions u/s 80(1-A) of the IncomeTax Act especially when there is no own manufacturing facilityfor the assessee?” 2.There is a finding of the Tribunal and also of the Appellate Authority that the assessee was engaged in the manufacturing, but one of thecomponents manufacturing activity was done with the help of outside party.Nonetheless, the assessee maintained direct supervision and effective controlover the outside party. Therefore, the Tribunal was of the view that the deductions under Section 80(1A) was admissible. Because of the finding of fact by the Tribunal, we do not find any question arises. 3.Appeal is, accordingly, dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)