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2003 (2) TMI 54 - ANDHRA PRADESH HIGH COURT"Whether, on the facts and in the circumstances of the case, the assessee could be said to have set up business of manufacturing cement during the accounting year relevant to the assessment year 1983-84 ?" - It is not the case of the assessee that the plant and machinery has been erected within a short span of time after commencement of the quarrying of limestone. There is no material available on record as to when the plant and machinery for the manufacture of cement has been erected. As observed by this court, what activities constitute commencement of business is a mixed question of fact and law and it has to be decided on the facts of each case. On the facts of this case it is not possible to hold that the assessee had set up the business and commenced the manufacture of cement as such. - we will answer that in the negative. The reference is accordingly answered in favour of the Revenue and against the assessee.
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