Embroidery work on job work basis is Manufacture; Additional Depreciation allowable

Income Tax Officer vs. M/s. Indus Textiles

In this case assessee, was doing embroidery work on job work basis. The embroidery activity, according to the Tribunal, also results in production of a new article having a different market of its own and there are various stages involved in embroidery activity, as follows:

i) Creating a digitalized embroidery design file,

ii) Editing the design and/or combi

Please become a Premium member. If you are already a Premium member, login here to access the full content.