Sec. 80-IC of Income Tax Act, 1961 - Deduction – The assessee produced all documentary evidences before the authorities below to show that it has began to manufacture items of perfumes and fragrances in the notified area. The same were supported by documentary evidences i.e., Excise records and sales-tax assessment etc., The assessee furnished GRs of transportation and bills etc., and C-Form to show that assessee entered into genuine business activity. The AO raised so many objections at assessment stage and CIT(A) dealt with each and every item, but, Department filed revised ground only on few items. Thus, the genuineness of the activities of manufacturing conducted by the assessee was challenged by the Revenue in the revised grounds of appeal. Tribunal dismissed the appeal of the revenue holding that ”in the absence of any evidence against the assessee on record, it is difficult to take a contrary view as have been taken by the learned CIT(A)“. - ASSTT. CIT V/s VASUNDHARA FLAVOURS - [2020] 204 TTJ 663 (ITAT-DELHI)