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The Commissioner Of Income Tax vs M/S S.K. Transformer (P) Ltd. on 26 March, 2014 cites

Tamil Nadu State Transport Corporation ... vs Commissioner Of Income-Tax on 11 October, 2001

He has also cited the judgement of Hon'ble Apex Court, Tamil Nadu State Transport Corporation Ltd. v. Commissioner of Income Tax, dated 11.10.2001, reported in (2001) 252 ITR 883 (SC). By which he has contended that the tyre retreading does not amount to new production and as per the Hon'ble Apex Court, no benefit can be conferred under section 80 HH of the I.T. Act, 1961.
Supreme Court of India Cites 0 - Cited by 10 - Full Document

M/S. Aspinwall & Co. Ltd vs The Commissioner Of Income-Tax, ... on 5 September, 2001

Sri Shambhu Chopra, learned counsel for the Revenue has also placed reliance in the judgement of Hon'ble Apex Court, Aspinwall and Co. Ltd. V. Commissioner of Income Tax dated 05.09.2001, reported in (2001) 251 ITR 323 (SC). By the said judgement he has tried to place the process of manufacturing coffee beans from the raw berries amount to manufacturing activities and coffee beans produced from berries for distinct activities and for new commodities and the assessee is rightly held to be entitled the benefit under Section 32A of the Act. He has also placed that the word "manufacture" has not been defined in the Income-tax Act. In the absence of a definition, the word "manufacture" has to be given a meaning as is understood in common parlance. It is also contended that it is to be understood as meaning the production of articles for use from raw or prepared materials by giving such materials new forms, qualities or combinations whether by hand labour or machines. If the change made in the article results in a new and different article, then it would amount to manufacturing activity.
Supreme Court of India Cites 2 - Cited by 142 - A Bhan - Full Document
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