treatment and the said process does not give rise to a new product which is marketable. The said process cannot, therefore, be regarded ... Department in the case of Union of India vs. Parle Products (P) Ltd. AIR 1994 SC 106. The question which arose in the said case
2946/Del/2011
High Court, in the case of Parle Products (P) Ltd. Vs. CIT (1991) 191 ITR
510 (Bombay), has been pleased to hold
company is
C&F agent for Pepsico Holdings Pvt. Ltd., Parle Products Ltd., Parle
Biscuits Pvt. Ltd. and Joyco India Pvt. Ltd. During
business of
wholesale and retail distribution of confectionary, bakery products including
Parle-G. The Ld. Counsel for the assessee adverted to a tabulated statement
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IN
