Supreme Court · 2017 INSC 706 · Decided 3 August 2017
Commissioner of Income Tax- 1, Mumbai v. M/S. Hindustan Petroleum Corporation LTD.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 706 · [2017] 7 S.C.R. 631
- Case number
- CIVIL APPEAL No. 9295/2017
- Decided
- 3 August 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80HH, 80
Headnote
631 COMMISSIONER OF INCOME TAX- 1, MUMBAI A v. MIS. HINDUSTAN PETROLEUM CORPORATION LTD. (Civil Appeal No. 9295 of2017) AUGUST 03, 2017 (A.K. SIKRI AND ASHOK BHUSHAN, JJ.I Income Tax Act, 1961 - ss.80HH, 80-1 and 80-IA - Whether bottling of LPG undertaken by the assessee amounts to 'production' of machines operated by technically expert personnel - LPG produced in the refinery cannot be directly supplied to the consumer for domestic use because of various reasons of handling, storage and safety - The process of bottling of LPG renders it capable of being marketed as a domestic D
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