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2008 (11) TMI 15 - SUPREME COURT
Entitlement of benefit in terms of Section 32AB, Section 80HH and Section 80I - effect of conversion of Jumbo rolls of photographic films into small flats and rolls in the desired sizes - whether activity undertaken was manufacture or production – After analyzing the expressions ‘production’ and ‘manufacture’ from different sources honorable SC allowed the appeal of the assessee.