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Gujarat High Court in the case of Mitesh Rolling Mills P. Ltd. vs. CIT , 258 ITR 278 (Guj.) d) ITA No.134/Hyd/2011

where it was held that conversion of jumbo rolls into marketable small sizes was not manufacture. He also relied on the decision ... 2011, order dated 27.2.2012 Mitesh Trading Co. vs ITO , in I.T.A.No. 1299/Ahd/2007, order dated 12.03.2010 CIT vs Oracle Software India

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Pupul Son Of Chandrakant Borkar vs Rashtrasant Tukdoji Maharaj Nagpur ... on 19 December, 2012 Author