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1 - 10 of 13 (0.24 seconds)Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 80HH in The Income Tax Act, 1961 [Entire Act]
Lucky Agencies Pvt. Ltd vs Commissioner Of Income Tax on 25 October, 2017
12.The learned counsel referred to the decision of the Hon'ble
Supreme Court in Lucky Minmat Pvt. Ltd. v. Commissioner of Income-
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T.C.A.Nos.230 of 2010, 279 of 2011 & 563 of 2014
Tax, Jaipur, reported in (2000) 245 ITR 830 (SC) to support her
submissions that, mining of limestones and marble blocks and thereafter
cutting and sizing the same, would not amount to process of manufacture.
Bansal Ispaat (Lucknow) (P.) Ltd. vs Assistant Commissioner Of Income-Tax on 29 September, 1996
The assessee in that case had the business of mining of
limestones and marble blocks which thereafter were cut and
sized before being sold in the market. It was held by this Court
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T.C.A.Nos.230 of 2010, 279 of 2011 & 563 of 2014
that the assessee was essentially in the business of mining of
limestone. It was held that the activity of excavation will not
constitute manufacture or production. It was further held that
even the activity of cutting and sizing of marble blocks after
excavation would not come within the ambit of expression
'manufacture' or 'production'. In the circumstances, this Court
held that the assessee was not entitled to the benefit of section
80HH of the Income-tax Act.
Income Tax Officer,Udaipur vs M/S Arihant Tiles & Marbles(P)Ltd on 2 December, 2009
14.In the light of the above, we are of the considered view that the
Tribunal was right in confirming the order passed by the CIT(A). For all the
above reasons, these Tax Case Appeals are dismissed and the substantial
questions of law are answered against the Revenue. No costs.
Section 7 in The Income Tax Act, 1961 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Gotan Lime Stone Khanij Udyog And A.R. ... on 6 September, 2007
However, this Court
distinguished the judgment of the Rajasthan High Court in the
case of CIT v. Best Chemical & Lime Stone Industries (P.) Ltd.
[1994] 210 ITR 883. In that case, Best Chemical & Lime Stone
Industries (P.)
M/S. Gem Granites vs Commnr. Of Income Tax, Tamil Nadu on 23 November, 2004
9.Thus, going by the decision of the Supreme Court in
the case of Gem Granites (supra), on the scope of the
expression 'manufacture', in the absence of any specific
definition, we have no hesitation in giving common man's
understanding as to the scope of the expression that the
expression 'manufacture' would include every process, which
would ultimately result in the production of new article having
a different character in view.”