{"id":125036,"date":"2010-03-10T00:00:00","date_gmt":"2010-03-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-print-point-on-10-march-2010"},"modified":"2016-03-28T23:08:17","modified_gmt":"2016-03-28T17:38:17","slug":"the-commissioner-of-income-tax-vs-ms-print-point-on-10-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-print-point-on-10-march-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Print Point on 10 March, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Print Point on 10 March, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
}\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 10th DAY OF MARCH, 2010\n\nPRESENT\n\nTHE HON'BLE M.JUSTICE K.L.MANJUNATHf;7,\n\nTHE HON'BLE MRS. JUSTICE B.v.NAGARAT\ufb01\ufb01\u00a7\u00ab*\"\n\nI.T.A.No.855\/2QQ5_\n\nBETWEEN:\n\n1 THE COMISSIONER oF=iugoMEWTAxV <""'\nBmmmpm: 'v? '~'\n\n2 THE ASST COMMISSIONER O\ufb01j 'g\nINCOME TAX ._f_ t i. v'\nCIRCLE 10(1) BANGALOREFJ\n\n ' ' ' '       ._  - \n(By sri 5 M V'\u00e9E$HA\u00a2H\u00a7L\u00a7,ADv.)\n\nAND\n\n-. 1 .3\/s'pRINT"TOTNT\n\n'*NO$i37\/12, N S PALYA\nvT*BAN$ERGHATTA ROAD\n.,BAx$ALoRmT560 O76 ... RESPONDENT<\/pre>\n
(By $ri:~A}SHANKAR & M LAVA FOR RESPONDENT)<\/p>\n
This I.T.A filed u\/s. 260A of the Income<\/p>\n
ml Tat’ Act, 1961 arising out, of order dated
\n‘=27;7,2004 passed in ITA No. 177\/Bang\/2003 for<\/p>\n
, wthe assessment year 1997-98 praying that this
\n“>H9n”ble Court may be pleased to:<\/p>\n
VA”~a.formulate the substantial questions of law<\/p>\n
stated therein<\/p>\n
b allow the appeal and set aside the order
\npassed by the Income Tax Appellate Tribunal in
\nITA No. 177\/Bang\/2003 dt. 27.7.2004 and<\/p>\n
respondent assessee being aggrieved by the<\/p>\n
said order preferred an appeal before VtheKA<\/p>\n
Commissioner of Income Tax (Appealsf;V””<\/p>\n
Bangalore, which came to be rejected and that<\/p>\n
order of the Assessing Officer was confirmedirh<\/p>\n
Being aggrieved by th\u00a7j 5aid. orderi “the
\nassessee filed an appeal berore the income Tax
\nAppellate Tribunal, hwhich ihelad in” favour of
\nthe assessee and allowed the deduction under
\nsec.8O IA of the gct\u20acg@ft*is against the said
\norder that the present appeal has been filed
\nby the’ ‘-   the following<\/p>\n
substantial guestions of law:<\/p>\n
v,a) Whether Tribunal was correct in holding
\nl”ithat?”Aas5essee was entitled to claim.<\/p>\n
‘_deductiQn \ufb01nder Section 80 IA in spite of
\n. the bar under the Board’s circule No.34?
\n=dated’7;7;19a2?\n<\/p>\n
b) Whether ‘Tribunal was correct in holding<\/p>\n
V” that a printer is a “manufacturer”?<\/p>\n
“of, Whether Tribunal was correct in holding<\/p>\n
“that Taxing statutes should be construed
\n_1iberally and the intent of the
\nlegislation has to be gone into?<\/p>\n
On the basis of which the appeal came to be<\/p>\n
admitted. gg\u00e9f<\/p>\n
of’ bringing’ about a distinct commodity; raw<\/p>\n
materials and the end products being differg\ufb01\ufb01f\ufb02<\/p>\n
and the end products are available for saieI=i<\/p>\n
Therefore similar activity of the res\u00e9endent<\/p>\n
herein has to be held to he hanl industrialld<\/p>\n
undertaking within the meaning of sec 35 l\ufb01 of
\nthe Act . V l<\/p>\n
7. In view of these’deeisions and keeping
\nin mind the faets of the present case, we are
\nof the vie\ufb01<thgE;the Tribunal was justified in
\ngiving deductio&g?nde% seQ;8G EA of the Act as
\nthe actiyity of the resEondent–assessee is a<\/p>\n
manufacturing .andv_industrial activity and<\/p>\n
;comes*eithin the scope of the said provision.<\/p>\n
':l8, Accordingly, we answer the substantial<\/p>\n
questions' of flaw' against the revenue and in<\/p>\n
favour "oft the assessee by dismissing this<\/p>\n
  Saf \u00bb<\/p>\n
JUDGE<\/p>\n
sa\/~
\nESEGE<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Commissioner Of Income Tax vs M\/S Print Point on 10 March, 2010 Author: K.L.Manjunath & B.V.Nagarathna } IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 10th DAY OF MARCH, 2010 PRESENT THE HON’BLE M.JUSTICE K.L.MANJUNATHf;7, THE HON’BLE MRS. JUSTICE B.v.NAGARAT\ufb01\ufb01\u00a7\u00ab*” I.T.A.No.855\/2QQ5_ BETWEEN: 1 THE COMISSIONER oF=iugoMEWTAxV <""' Bmmmpm: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-125036","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Print Point on 10 March, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-print-point-on-10-march-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Print Point on 10 March, 2010 - 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