1 itxa-6056-10 Ladda IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 6056 of 2010. The Commissioner of Income-tax -24 Mumbai ... Appellant. Versus Jagdish S. Chitre ... Respondent. Ms Suchitra Kamble for the appellant. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 17th November,2011. P.C. :- 1. Whether production of electrical meter testing equipments by assembling various parts in the industrial unit set up by the assessee at Silvasa constitutes manufacturing activity for the purpose of deduction under Section 80IA of the Income-tax Act, 1961, is the question raised in this appeal. 2. In the Assessment Year for AY-2001-2002 the Assessing Officer had disallowed claim of the Assessee under Section 80IA of the Income-tax Act, 1961 on the ground that the production of goods by assembling various inputs did not constitute manufacture. 2 itxa-6056-10 Ladda 3. The ITAT has recorded a finding of fact that the goods produced by the Assessee by assembling constitute commercially distinct items which are totally different from the raw materials used in the production of the articles. In view of the specific finding recorded by the ITAT that the assessee produced commercially distinct articles which are different from the raw materials used, the decision of the ITAT in holding that the assessee was engaged in the manufacturing activity and hence eligible for deduction under Section 80IA of the Act cannot be faulted. In this view of the matter, the appeal is dismissed. (A.R.Joshi,J) (J.P.Devadhar,J.)