manufacturing of
biscuits and does job work mainly for M/s. Parle Biscuit (P) Ltd and shows its receipt
as processing charges ... Parle.
During the course of the assessment the assessee had submitted a written submission
along with a confirmation letter from PARLE, in which Parle certified
Punjab and
Haryana High Court in the case of CIT vs Parle Biscuits Pvt. Ltd. 351 ITR 138
(P&H). In the aforesaid case
engaged in the activities of job of
manufacturing of biscuits for Parle Biscuits Ltd. and belongs to a
group of companies. The assessee furnished before
Supreme
Court in the case of Parle Biscuits (P) Ltd. Vs. State of Bihar 2005 (192) E.L.T 23 (SC)
wherein ... Supreme Court in the case of Parle Biscuits (P) Ltd. Vs. State of Bihar 2005
(192) E.L.T 23 (SC) for the above proposition
Supreme Court in the case of Parle Biscuits (P) Ltd. Vs. State of Bihar
2005 (192) E.L.T 23 (SC) wherein ... Supreme Court in the case of Parle Biscuits (P) Ltd. Vs. State
of Bihar 2005 (192) E.L.T 23 (SC) for the above proposition
loss as
well as more fuel consumption for the "mix of biscuits" was not accepted by
A.O for want of evidence. Though ... appellant for 'the handling loss & fuel consumption for mix of
biscuits. I therefore limit the disallowance to the extent of Rs.5 lac,
considering
Coal India Limited ,Kolkata vs Dcit, Circle - 5(1), Kolkata, Kolkata on 20 January, 2026
