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2014 (5) TMI 311 - AT - Income TaxAdditional depreciation – providing food services and manufacturing eatables - production of food articles - Held that:- Following Deepkiran Foods (P.) Ltd. Versus Assistant Commissioner of Income-tax, Range-1, [2013 (2) TMI 483 - ITAT AHMEDABAD] - the manufacturing of eatables like paratha, samosa, dhokla have been held to be a manufacturing process - The AO has held that eatables retained the characteristics of original ingredients - The assumption has been categorical dislodged by holding that the raw material being in the form of wheat, potato etc. are totally different which is a new commercial commodity called by various names and distinctly sold in the market – thus, the assessee is engaged in the activities of production and manufacture of article or thing and is eligible for additional depreciation – Decided against Revenue.
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