Assembly of AC plant with readymade parts couldn’t be deemed as manufacture; no sec. 80-IA relief

IT : Where assessee purchased air-conditioners, blowers, freezers, cooling equipments, etc. from market and installed same at customer's place and further it had connected said goods with ducting system and electrical panel controls, it could not be said that assessee was engaged in business of manufacturing of air conditioning plant and, therefore, not entitled to deduction under section 80-IA