specified by way of public notice, for import of raw material, intermediates, components, etc. The DEPB is freely transferable subject to the condition that
products and at the rates specified for
import of raw materials, intermediates, components, parts, packaging material
etc. Para 7.17 clearly stipulates that the exports made
assessee
relate to the receipt/use of individual items of components, intermediate
materials and other parts and items. The individual items of the components,
intermediate
Income-Tax Officer vs Hydle Constructions (P.) Ltd. on 20 October, 1983
Equivalent citations: [1983
engaged in :-
(i) the manufacture of parts, components, sub-
assemblies, tooling or intermediates; or
(ii) rendering of services, or supplying or rendering, not
more than ... engaged in the manufacturing or production of parts
components, sub-assemblies, tooling or intermediates, or
the rendering of services, and undertaking supplies or
proposes
Hardwar
unit.
ii) In A.Y. 2011-12, the Hardwar unit purchased
intermediate product from Bawal unit and further did
remaining manufacturing to get final ... Nippon Leakless Corporation, Japan or from M/s.
Talbros Automotive components Ltd. In A. Y. 2012-13,
Haridwar unit started manufacturing right from initial
process
Pepsico India Holdings Pvt. Ltd., ... vs Acit, Central Circle- 7, New Delhi on 3 December
Maruti Suzuki India Ltd., New Delhi vs Addl. Cit, New Delhi on 17 October, 2018
Titanor Components Ltd. vs Deputy Commissioner Of Income-Tax on 29 April, 1999
Equivalent citations
St- Ericsson India Pvt. Ltd., New Delhi vs Acit, New Delhi on 28 May, 2019