Sec. 80IC of Income Tax Act, 1961 - Deduction - The assessee, a HUF through its Karta filed appeal before ITAT against the order of CIT(A) whereby the deduction under Section 80-IC of the IT Act denied by the AO, is confirmed. The AO did not produce any report or any other evidence that how the assessee was producing in the last year when the deduction under section 80 IC was given on what changed during this year. Merely on consumption of the electricity without any comparative analysis of without any further evidence, it cannot be said that goods have not been manufactured by the assessee more precisely when in the last year it has been accepted. ITAT allowed the appeal of the assessee holding that ”Our view is also supported by the various assessment orders passed in the case of the assessee for earlier years where the 80 IC deductions have already been allowed. In view of this, we reverse the order of the assessing officer as well as the CIT(A) and direct the AO to grant deduction under section 80 IC of the Act“.—BHARAT SONS vs. Asstt. CIT.[2020] 26 ITCD Online 026 (ITAT-DELHI)