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2010 (12) TMI 339 - HC - Income TaxRelief u/s.32A and 801A - Industrial undertaking - Amount to manufacture - The details culled out by the Commissioner of Income Tax (Appeals) while passing the order the assessment years 1986-'87, 1994-'95 and 1995-'96 would disclose the various products and equipments manufactured and supplied by the respondent assessee to its customers / end users - The respondent / assessee has explained the nature of its operations for its different principals - In one such statement the respondent / assessee has submitted that it used to purchase raw materials, manufacture and supply and errect for various public undertakings - The above details furnished by the respondent assessee supported by material documents sufficiently demonstrated before both the lower authorities - Having regard to such detailed consideration of relevant materials by the lower appellate authorities and the Tribunal which had reached a finding of fact as regards the manufacturing activity of the respondent assessee, there is no scope for interference on such finding of fact arrived at by the Tribunal - Decided against of revenue.
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