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1 - 4 of 4 (0.95 seconds)Empire Industries Limited & Ors. Etc vs Union Of India & Ors. Etc on 6 May, 1985
6. The Supreme Court in Empire Industries Ltd. v. Union of India , has held that "manufacture" would include processes like bleaching, mercerising, dyeing, printing, waterproofing, rubberising, shrink-proofing, grease-resisting, etc. It is clear from the judgment of the Supreme Court that the word "manufacture" is to be understood in a wide sense. Manufacture would employ a change and a transformation. A new and a different article must emerge having a distinct and different character and use.
Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
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