Home Highlights April 2012 Year 2012 This

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1. Deduction u/s 80IB - Business of manufacturing of LED based products – Major manufacturing activity is done by the Job Worker - Further processing done by the assessee -...

2. Deduction under section 80IB - manufacturing process - the conversion charges received is in course of manufacturing activity by using the same machinery and labour -...

3. Claim of deduction u/s 80IB - There is inextricable link between the manufacturing activity, payment of Central Excise Duty and its refund. - deduction allowed.

4. Deduction u/s 80IB – embroidery work on cloth. - held as manufacturing activity eligible for deduction - AT

5. Allowability of excise duty refund u/s 80IB - There is an inextricable link between the manufacturing activity, the payment of central excise duty and its refund -...

6. Deduction u/s. 80IB(5) - assessee engaged only mining and crushing into small pieces - not a manufacturing activity - AT

7. Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

8. Deduction u/s 80IB - Whether cutting, grinding and sieving of old rubber tyres and rubber scrap and converting the same into rubber crumbs is “manufacture” - Held yes - HC

9. Deduction u/s.80IB - manufacture - standardisation and pasteurization of milk - the issue relating to pasteurization of raw milk amounts to manufacture or not stands...

10. Deduction u/s 80IB - manufacturing of Engineered Floor Board - it is found that raw material has under gone a major change and value addition - deduction allowed - AT