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required. The credit is available for import of raw materials, intermediates, components, parts, packing material, etc. 3. Advance License and /or materials imported there under

engaged in-- (i)the manufacture of parts, components, sub-assemblies, toolings or intermediates; or (ii)rendering of services, or supplying or rendering, not more than ... engaged in the manufacture or production of parts, components, sub-assemblies, tooling or intermediates, or the rendering of services, and the undertaking supplies or renders

manufacture of parts, components, sub-assemblies, toolings or intermediates; or (ii) rendering of services, or supplying or rendering, not more than fifty per cent

applied his mind on the issue under consideration of taxability of principal component of lease rent without appreciating that said issue ... component of lease rent of Rs.24,97,13,828/- under section 115JB of the Income Tax Act 4. Erred in holding that principal component

with suppliers. The AO accepted the discrepancy on account of excise duty component, but discrepancy aggregating to Rs.42,51,838/- remained as per details ... account in S.No. Name of the party of excise Differences accounts component unexplained (Rs.) (Rs.) 1. Bharat Dyechem 507708 430983 76725 2. Lakeland Chemiclas

observed that assessee has seven plants at Turbhe which produce different intermediate products which are then blended together in Blending plants I and II before ... output of the assessee company. It is only a small component of the many inputs required by the assessee. In view of the above

Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April

Tata Chemicals Ltd. vs Deputy Commissioner Of Income-Tax on 14 January, 1999 Equivalent citations

Premier Automobiles Ltd. vs Deputy Commissioner Of Income Tax on 18 November, 2002 Equivalent citations

Shell Information Technology ... vs Dcit (It) 4(1)(2), Mumbai on 16 November, 2017 IN