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DEPUTY COMMISSIONER OF INCOME-TAX Versus BUDHEWAL CO-OPERATIVE SUGAR MILLS LTD.

2015 (8) TMI 520 - SUPREME COURT

Disallowance of legal claim of deduction u/s 80-P(2)(a)(iii) wherein the appellant having inadvertently claimed deduction only u/s 80-P(2)(d) - As decided by HC [2012 (5) TMI 180 - PUNJAB AND HARYANA HIGH COURT] since appellant-sugar mill is engaged .....

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OURT ] if an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word `manufacture' the matter is remanded to the file of the Commissioner of Income-tax .....

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ent to the sugarcane growers thus same shall be treated as capital receipt - the assessee is entitled to raise the contention before the Commissioner that in so far as the second issue is concerned, it is covered in his favour by the decision of this .....

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