Supreme Court · 1991 INSC 192 · Decided 14 August 1991
Delhi Cold Storage PVT. LTD. v. Commissioner of Income Tax, Delhi-I, New DELHI.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 192 · [1991] 3 S.C.R. 589
- Case number
- CIVIL APPEAL No. 3164/1991
- Decided
- 14 August 1991
- Bench
- RANGANATH MISRA, M.H. KANIA, KULDIP SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Finance Act, 1973: Section 2(7)(c)-Assessee running a cold storage-Whether an 'Industrial company'-Activities of cold storage -Whether involve processing of goods. · Words and Phrases-Word 'Processing'-Meaning of. An ~Industrial Company', as defined in Section 2(7)(c) of Finance Act, 1973 matter of taxation. c The appellant, a private limited company running a cold storage, laid claim to such benefits contending that it came within the meaning of D 'industrial company' since the activity carried. on by it came within the words 'processing of goods'. The Income-Tax Officer rejected
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