Section 80-IA – Texturing & twisting of polyester yarn amount to manufacture – SC

SUPREME COURT OF INDIA Commissioner of Income-tax v/s. Yashasvi Yarn Ltd. special leave to appeal (civil) no. 3732 of 2009 S.L.P. (C) No. 9270 of 2009† civil appeal nos. 6408 & 6412 of 2012 SEPTEMBER 11, 2012 ORDER 1. Heard learned counsel on both sides. 2. Delay condoned. 3. Leave granted. 4. The civil appeals filed by the Department are dismissed with no order as to costs. ORDER 1. Heard learned counsel on both sides. 2. Delay condoned. 3. Leave granted. 4. These appeals filed by the Department concern Assessment Years 1998-1999 and 2001-2002. 5. A short question which...