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local authority could have assumed that the legislative amendment would structurally change the provision of Section 80IB(10) of the Act and it would

ignoring the fact that the expenditure has neither resulted in any structural change to the building nor in the creation of new capital asset ... existing building has not been altered and there is no change to its structure as a result of the expenditure incurred by the assessee

below: (29BA) "manufacture", with its grammatical variations, means a change in a non-living physical object or article or thing,-- (a) resulting ... object or article or thing with a different chemical composition or integral structure;] 7 I.T.A. Nos. 1326 & 1327/Mds/2012

Tamilnadu Cricket Association, ... vs Assessee on 23 January, 2013 IN THE INCOME TAX APPELLATE TRIBUNAL

Sengamala Thayar Educational Trust, ... vs Assessee on 7 March, 2013 IN THE INCOME TAX APPELLATE

Redington (India) Limited, Chennai vs Assessee on 4 April, 2013 IN THE INCOME TAX APPELLATE

Nippo Batteries Company Limited, ... vs Assessee on 10 January, 2013 IN THE INCOME TAX APPELLATE

what he makes profit of by parting with it and letting it change masters." Now so long as the expenditure in question ... capital of the assessee. The permanent 10 ITA No.107/Mds/2012 structure of which the income is to be the produce or fruit remain

Assessing Officer. As per the assessee, the reopening was simply on a change of opinion. On merits, for all the years, it was argued ... flavour and assessee has to be considered as deemed owner of the structure. As for the reliance placed by the assessee on the decision