Supreme Court · 2000 INSC 379 · Decided 8 August 2000
Indian Hotels CO. LTD. and ORS. v. Income Tax Officer, Mumbai and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 379 · [2000] SUPP. 2 S.C.R. 261
- Case number
- TRANSFERRED CASE (CIVIL) No. 20/1989
- Decided
- 8 August 2000
- Bench
- S.P. BHARUCHA, M.B. SHAH, RUMA PAL (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
Income Tax Act, 1961 : Section 80-J-Income Tax-Benefit under-Newly establish industrial undertaking-AYs 1976-77 to 1978-79-Assessee-company engaged in the business of running a hotel-Held : Such a to benefits under S.80-J(l) unless it fulfils the conditions under S.80-1(6). Sections 32-A and 80-J-Newly established industrial undertaking-AY 1978-79-lnvestment allowance-Benefit under Ss. 80-J or 32-A-Held: 'Mam1- facture' means production of a new article or bringing into existence a new
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