Bottling of LPG into cylinders for use in kitchen amounts to ‘manufacture’

IN THE ITAT MUMBAI BENCH ‘G’ Hindustan Petroleum Corpn. Ltd. versus Deputy Commissioner of Income-tax IT APPEAL NOs. 2124, 5856 TO 5858 (MUM.) OF 1999 [ASSESSMENT YEARS 1992-93 TO 1995-96] JULY 31, 2012 ORDER Vijay Pal Rao, Judicial Member These 4 appeals by the assessee are directed against separate orders of CIT(A) for the assessment year 1992-93 to 1995-96 respectively. 2. For the assessment year 1992-93 the assessee has raised the following concise grounds: 1. Deduction u/s. 8OHH/801/801A- LPG Bottling Plant – Rs. 6,08,21,000/- On the Facts and in the Cir...