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Bottling of Gas Into Cylinder Amounts to Production for Section 80HH, 80I and 80IA: SC
Case Law Details
- Case Name
- CIT Vs. Hindustan Petroleum Corporation Ltd. (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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...
