Tribunal held that merely on the ground of consumption of electricity without any comparative analysis or without any further evidence, the Assessing Officer could not have said that goods had not been manufactured by the assessee especially when in the last year it had been accepted. Merely because the assessee could not produce the toll tax receipt, the Assessing Officer could not have said that the goods had not been transferred from Bharal check post to Delhi. Not mentioning something in the bills did not make purchases of goods through those bills bogus. Thus the Assessing Officer was directed to grant deduction under section 80 IC to the assessee for unit situated at Ponta Sahib.( AY.2014-15)