iron ore fines whereas M/s. Sesa, Goa was involved in
extraction of iron ore from its mines and the same was transported and
processed ... iron ore in itself does not amount to manufacture/production. The
issue that whether extraction of iron ore as well as processing of iron ore
also purchasing iron ore fines. According
to the AO, purchase of iron ore made was directly exported without any
processing and it was only ... iron ore from its own
mine as well as purchasing iron ore from outside and both the quantities of
iron ore were being processed before
existing stock of iron ore. Similarly, the iron ore produced by
the beneficiation plants after processing should also not be
permitted to be exported outside ... Iron Ore
which is mainly the yield of illegal mining. The Court had ordered
disposal of such accumulated Iron Ore by the process
coal and iron ore fines arising, in course of processing of the iron ore lumps in the respondents plant are manufactured products attracting excise ... fines arise as inevitable and unavoidable waste in course of processing of iron ore lumps and similarly the coal fines arise as inevitable and unavoidable
Commissioner Of Income Tax-Iv vs Delhi Press Patra Prakashan Ltd on 31 May, 2013
Commissioner Of Income Tax-Iv vs Delhi Press Patra Prakashan Ltd on 31 May, 2013
Commissioner Of Income Tax-Iv vs Delhi Press Patra Prakashan Ltd on 31 May, 2013
Commissioner Of Income Tax vs M/S Delhi Press Patra Prakashan Ltd on 31 May
appreciated that the Appellant's business of extraction and
processing of iron ore has been specifically held by the Supreme Court in their decision ... held that the Appellant's business of extraction and processing of
iron ore amount to "production" and that the said decision which
extraction of
iron ore and in his opinion extraction and processing of iron ore together
constitutes production as interpreted by the Hon'ble Supreme ... case of the appellant holding that extraction and
processing of iron ore alone amount to manufacturing / production for the
purpose of section 10B of Income
