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2014 (1) TMI 26 - AT - Income TaxDeduction u/s 80-IB of the Act – Process amounts to manufacture or not – Masala products manufactured - Held that:- Following Assistant Commissioner of Income-tax Versus Empire Spices & Foods Mumbai Ltd. [2008 (9) TMI 879 - ITAT MUMBAI] and Aspinwall and Co. v. CIT [2001 (9) TMI 3 - SUPREME Court] - producing different varieties of masala using different spices as inputs would amount to manufacturing and such a process is eligible for deduction under section 80-IB of the Act - manufacturing different masala powders amounts to manufacturing activity – Decided against Revenue.
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