2016 (8) TMI 1288

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..... o. 1152 of 2014 With Income Tax Appeal No. 1145 of 2014 - - - Dated:- 23-8-2016 - M. S. Sanklecha And S. C. Gupte, JJ. For the Appellant : Suresh Kumar a/w Samiksha Kanani For the Respondent : J. D. Mistri, Senior Counsel a/w Atul Jasani ORDER 1. The Income Tax Appeal No.1145 of 2014 is not on board. Mentioned. As the issue involved in Appeal No.1145 of 2014 is identical to th .....

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..... tions 80HH/80I/80IA of the Income Tax Act, 1961, as the process of bottling the LPG into gas cylinders makes the same marketable on execution of the process even though no new product comes into existence? 4. The impugned order of the Tribunal allowed the respondent assessee's appeal for both the Assessment Years by placing reliance upon the decision of this Court dated 3rd May, 2013 in th .....

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