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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Deduction u/s 10B - manufacturing activity or not - the process ...

Income Tax

September 1, 2015

Deduction u/s 10B - manufacturing activity or not - the process of extraction of rock and converting it into dimensional block had resulted in transformation of the object or article or thing into a new and a distinct object or thing having a different name, character and use - deduction allowed - AT

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  1. Deduction u/s 10B - business of the assessee is proved beyond doubt that it involves in the manufacturing activities, in the result, it is eligible to claim deduction u/s 10B - AT

  2. Deduction u/s 10B denied - manufacturing / production activity in the course of export or not - finishing activity after procurement of semi-finished garments - claim of...

  3. Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity...

  4. Deduction u/s 10B - ‘manufacture’ defined u/s.2(29BA) - whether sculpturing and carving of dimensional block of granites and monument amounted to manufacture ? - Held Yes - HC

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  7. 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...

  8. Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles...

  9. Exemption u/s 10A/10B - Interest income - deposits made with banks for obtaining letters of credit - Benefit of deduction u/s 10B on interest income related to export...

  10. Deduction u/s 80IA - manufacturing activity or not - process of refilling of argon in cylinders from cryogenic tank is not amount of manufacture - AT

 

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