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2013 (2) TMI 175 - HC - Income TaxHyper technical process of manufacturing - Assembling vs. Manufacturing - Appellant is engaged in the business of manufacturing electrical goods. It is having its one unit at Mandideep and another at Parwanoo - Parwanoo unit is manufacturing electrical goods which are used in generation of the power - appellant which is manufacturing Advanced Microprocessor based Fast Bus Transfer Scheme for power generation segment - contention of the appellant is that it is a manufacturing process while the Tribunal has found that it was an assembling process – Held that:- Until and unless some technical expert person examines this aspect, the nature of the product cannot be ascertained whether this is a manufacturing process or is an assembling process. The Apex Cout in Oracle Software India Ltd [2010 (1) TMI 9 - SUPREME COURT OF INDIA] considering similar questions held that in each case when a issue of this nature arises for determination, the Department has to study the actual process undertaken by the assessee. As per case of the appellant, it was a hyper technical process of manufacturing - In each case, where a issue of this nature arises for determination, the department should study the actual process undertaken by the assessee - Find it appropriate to remand the matter to the Assessing Officer to call an opinion of the expert in the subject or if panel of experts is available in the department, to take assistance of such panel and after getting an opinion of the experts, to decide that the product namely.
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