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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Deduction u/s 10A - sez unit - proof of manufacturing activity ...

Income Tax

September 5, 2017

Deduction u/s 10A - sez unit - proof of manufacturing activity for manufacture of gold medallions - Consumption of minimum units of electricity and non claiming of labour charges - It is not a complex or complicated procedure. The manufacturing process is simple - deduction u/s 10A cannot be denied - HC

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  1. Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.

  2. Activity amounts to manufacture or not - Whether conversion of pure gold into jewellery amounts to manufacture or processing - Held Yes - HC

  3. The deduction under section 10A in respect of the allowable unit under section 10A has to be allowed before setting off brought forwarded losses of a non-section 10A unit - AT

  4. 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

  5. CENVAT Credit - there is inspection, repacking and relabeling of the container from unit to unit container or bulk to unit container - prima facie such activity is...

  6. Allocation of head office expenses on R&D activity among the manufacturing units is not correct to re-calculate the deduction u/s 80IA. - HC

  7. The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture

  8. Allowability of deduction u/s 10A - benefit of section 10A would also be available even when an existing unit get converted into a STPII unit - AT

  9. Since slitting of coils into sheets does not amount to manufacture, for clearance of sheets received to SEZ Unit, the appellant was required to only reverse the...

  10. Deduction u/s 10AA eligibility - activities of getting manufactured goods from outside sources on job work basis are also covered under manufacturing activities. - AT

 

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