Deduction u/s.10B - Manufacturing - Export of Copper Cladded ...

Court Grants Tax Exemption for Manufacturing Copper Cladded Glass Epoxy Laminate u/s 10B; Product Qualifies as New Article.

October 24, 2019

Case Laws Income Tax HC

Deduction u/s.10B - Manufacturing - Export of Copper Cladded Glass expoxy Laminate (CCGL) - the change or the series of changes brought about by the application of the process explained above, the commodity in the form of CCGL can no longer be regarded as the original commodity but is, instead, recognized as a distinct and new article that is emerged as a result of the process - Benefit of exemption allowed.

View Source

← Previous Next →

Deduction u/s.10B - Manufacturing - Export of Copper Cladded ...

Court Grants Tax Exemption for Manufacturing Copper Cladded Glass Epoxy Laminate u/s 10B; Product Qualifies as New Article.

October 24, 2019

Case Laws Income Tax HC

You may also like:

Manufacture and sale of frames, glasses and spectacles - Assessee claimed exemption on tax - matter remanded back to verify whether the assessee has paid the tax on...

Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

The appeal addressed the scope of the terms "manufacture" and "production" u/s 80IA of the Income-tax Act. The court held that the conversion of blocks into polished...

Notification No. 165/2003-Cus. dated 12.11.2003 excluded reflective glass from Anti-Dumping Duty (ADD), but Notification No. 6/2009 did not. Notification No. 51/2009...

Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

Anti dumping duty - imports of extra Float glass and processed glass - ADD has been imposed upon ‘clear’ and ‘tinted’ variety of float glass - since both types of...

The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

The Supreme Court disposed of the special leave petition as withdrawn, allowing the petitioner to raise the contention regarding the validity of sanction granted by the...

Classification of goods - tinted glass sheets - There is no vagueness in the notification dated 07.09.1981 and the entry No. 4 is clear and unambiguous namely it has...

Process amounting to manufacture or not - the activity of the appellant in cutting, etc., of aluminium composite panels for the purpose of cladding amounts to manufacture

Exemption scheme or policy cannot be applied retrospectively. Petitioner purchased a hybrid vehicle and paid applicable tax before the exemption policy was introduced....

The Punjab and Haryana High Court granted sales tax exemption to the petitioner in accordance with the "Special Package of Incentives to Information Technology Industry,...

Manufacture - The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - AT

Quick Updates: