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Production of Paratha, Samosa, Dhokla etc is manufacture U/s. 10B
Case Law Details
- Case Name
- Deepkiran Foods (P.) Ltd. Vs Assistant Commissioner of Income-tax (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Ahmedabad
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IN THE ITAT AHMEDABAD BENCH ‘A’
Deepkiran Foods (P.) Ltd.
Versus
Assistant Commissioner of Income-tax
IT Appeal No. 1451(Ahd.) of 2012
[Assessment year 2008-09]
December 14, 2012
ORDER
Anil Chaturvedi, Accountant Member
This is assessee’s appeal directed against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad for the assessment year 2008-2009.
2. The grounds raised by the assessee are as under:
1. The learned CIT(A) has erred in holding that the assessee is not a manufacturer and thereby has erred in rejecting the claim of deduction of profit of Rs. 4,66,...





