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Construction activity is not manufacturing u/s. 35D of the Income Tax Act, 1961
Case Law Details
- Case Name
- Ansal Housing & Construction Ltd. Vs CIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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RELEVANT PARAGRAPH
11. In the absence of any definition provided under the Income Tax Act, it would be admissible to find out the scope of this expression by resorting to its meaning in common parlance as understood by common persons or its natural and grammatical manner. Law Lexicon, the Encyclopedia Law Dictionary (1997 Edition), provides the following meaning :-
“Industrial Undertaking –
To be an industrial undertaking, the work of manufacture or production should be carried on in one or more factories by person or authority including Government.”
Likewise,Wharton .s Law Lexic...
