Case Law Details
Case Name : J. B. Conductors & Cables Vs ITO (ITAT Chandigarh)
Appeal Number : ITA No. 215/Chandi/2009
Date of Judgement/Order : 30/11/2009
Related Assessment Year :
Courts :
All ITAT ITAT Chandigarh
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CASE LAWS DETAILS
DECIDED BY: ITAT, CHANDIGARH BENCH `B’
IN THE CASE OF: J. B. Conductors & Cables Vs ITO, APPEAL NO: ITA No. 215/Chandi/2009, DECIDED ON November 30, 2009
RELEVANT PARAGRAPH
. The controversy squarely involves interpretation and, construction of the words “manufacture” and, “production” . The word `manufacture’ was not defined under the Act, uptill the insertion of section 2(29BA) by the Finance (No. 2) Act, 2009, w.r.e.f. 1-4-2009, which reads as under:-
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