The Commissioner Of Income Tax v. Shaiv Distilleries Pvt. Ltd

vinita 1 txa17-10 dt. 9.8.18 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPELS NO. 17 OF 2010, 15 OF 2010, 16 OF 2010, 22 OF 2011 AND 60 OF 2012. The Commissioner of Income Tax … Petitioner. Versus Shaiv Distilleries Pvt. Ltd. ... Respondents Ms. A. Razaq, Advocate for the Petitioner. Mr. V. P. Thali, Advocate for Respondent. Coram : Shantanu S. Kemkar & N. M. Jamdar, JJ. Date : 9 August 2018. P.C.: Challenging the order passed by ITAT, Panaji Bench,Panaji, these appeals have been filed by the Revenue. The Appeals,were admitted on following substantial question of law:- “Whether the blending and the bottling as carriedout by the Respondent-assessee, amounts tomanufacture or production within the ambit ofthose terms under Section 80IB of the Income TaxAct?” vinita 2 txa17-10 dt. 9.8.18 above question of law which has been framed has been consideredand decided by the Division Bench of Madras High Court in the caseof Commissioner of Income Tax Vs. Vinbros & Co.1 and against thesaid Judgment passed by the Madras High Court Civil Appeal No.6115 of 2012 has been dismissed by the Supreme Court. 4.In the circumstances, they submit that question involvedis squarely decided against the revenue and as such these appeals bedismissed. 5.We accordingly dismiss these appeals. N.M. Jamdar, J. Shantanu S. Kemkar, J.