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1 - 5 of 5 (0.35 seconds)Section 32A in The Income Tax Act, 1961 [Entire Act]
Cit vs Sesa Goa Ltd. on 17 November, 2004
12. As can be noted from the elaborate discussion of both the authorities who
have concurrently held in favour of the assessee that they have followed the ratio
laid down by the Apex which is of-course in respect of manufacturing of polished
slabs and tiles from marble blocks but, the principles laid down is aptly grasped by
both the authorities who have rightly held that entirely new and distinct product
comes into being which is different from the components utilized for preparing the
ITA No.573/Ahd/2013
Assessment year: 2008-09
Page 4 of 4
new product and when the said process is carried on employing more than ten
workers, there does not appear to be any error in such conclusion."
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 80IC in The Income Tax Act, 1961 [Entire Act]
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