Bottling of Gas Into Cylinder Amounts to Production for Section 80HH, 80I and 80IA: SC

Advocate Akhilesh Kumar Sah Whether Bottling Of Gas Into Cylinder Amounts To Production For Claiming Of Deduction Under Sections 80HH, 80-I And 80-IA Of The Income Tax Act, 1961 Whether an activity constitutes production or manufacture for the purposes of sections 80HH, 80-I and 80-IA of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) has remained point of dispute in many cases. Recently, in CIT – 1, Mumbai vs. Hindustan Petroleum Corporation Ltd. [Civil Appeal No. 9295 to 9309 of 2017, decided on 03.08.2017], the question of law that arose for consideration...