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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Entitlement to deduction under section 80HHBA - sale of scrap - ...

Income Tax

May 27, 2015

Entitlement to deduction under section 80HHBA - sale of scrap - scrap materials come within the manufacturing process of the industrial undertaking in the manufacture of certain products - HC

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  1. Computer data processing services and sale of computer stationery held as industrial undertaking engaged in the business of "manufacture" within the meaning of section 80-I - HC

  2. Exemption u/s 10B – Process of segregation of metal scrap from cable scrap - process would derive ferrous metal, other non-metallic parts etc. - the process amounted to...

  3. Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into...

  4. Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT

  5. Sale of building material could not be accepted to be derived from “industrial undertaking” eligible for deduction under section 10(B) of the Act - AT

  6. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  7. Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central...

  8. Entitlement for claim of deduction u/s 35B – the activity carried would come within the purview of the provision and, therefore, the weighted deduction was allowable - HC

  9. Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into 'blended metal scrap' - Sorting grade wise -...

  10. Eligibility for the benefit of Section 10B - the scrap and spent solution are part of the manufacturing process - exemption allowed - HC

 

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