Supreme Court · 2009 INSC 1269 · Decided 2 December 2009
Income Tax Officer, Udaipur v. M/S. Arihant Tiles and Marbles (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1269 · [2009] 16 S.C.R. 21
- Case number
- CIVIL APPEAL No. 8036/2009
- Decided
- 2 December 2009
- Bench
- S.H. KAPADIA, J.M. PANCHAL, H.L. DATTU (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 801A
Headnote
S.C.R. 21 i ' INCOME TAX OFFICER, UDAIPUR A v. MIS. ARIHANT TILES AND MARBLES (P) LTD. (Civil Appeal No. 8036 of 2009) DECEMBER 2, 2009 B [S.H. KAPADIA, J.M. PANCHAL AND H.L. DATTU, JJ.J Income Tax Act, 1961 - s.801A - Assessment Year 2001-2002 - Assessee engaged in conversion of marble blocks or thing" so as to make assessee entitled to benefit of deduction under s.801A - Held, Yes - On facts, not only there was manufacture but also an activity which was something beyond D manufacture and which brought a new product into existence. Words and Phrases - "manufacture" and
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