Supreme Court · 2010 INSC 50 · Decided 20 January 2010
C. I. T. Mumbai v. M/S. Emptee Poly-Yarn PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 50 · [2010] 1 S.C.R. 801
- Case number
- CIVIL APPEAL No. 786/2010
- Decided
- 20 January 2010
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 141; Income Tax Act; Customs Act; Central Excise Act
Headnote
1 S.C.R. 801 C.1.T., MUMBAI v. MIS. EMPTEE POLY-YARN PVT. LTD. (Civil Appeal No. 786 of 2010) JANUARY 20, 2010 [S.H. KAPADIA AND H.L. DATTU, JJ.) Income Tax Act, 1961: A B s. 80 IA - 'Manufacture' - Twisting and texturising of c partially oriented yarn (POY) - HELD: Keeping in view the process in a texturized yarn, which, in turn, can be used in the 0 manufacture of fabric - Thus, POY cannot be used directly to manufacture fabric - According to the expert, crimps, bulkiness etc. are introduced by a process, called as thermo mechanical process, into POY which converts POY into a
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