Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Jun-05-2007
Reported in : (2007)109ITD181(Ahd.)
..... to the state. this is for the reason explained in mangalore chemicals and other decisions, viz., each such exception/exemption increases the tax burden on other members of the community correspondingly. once, of course, the provision is found applicable to him, full effect must be given to it. as observed by a constitution bench of this court in hansraj gordhandas v ..... already been discussed in the above part. relying on photograph of raw material it was submitted that the raw material was different from finished product. attention was drawn to the comparative chart of properties of the material after the process of annealing to show that electrical property of raw material was materially different than the finished product and reliance was placed on ..... cutting adopted by them will not be manufacture. the process of slitting and cutting did not bring into existence a product having distinctive name, character and use. on 1.2.1983 the department wrote to the appellants that their request for permission under rule 56a could not be granted because the process carried on by them was not a process of ..... narrow and restrictive meaning compared to the word "attributable" or "referable to". the industrial undertaking must itself be the source of the profits and gains and it would not be sufficient if a commercial connection is established between the profits and gains earned and the industrial undertaking. from section 80hh(2) of the act it is clear that the act has not given any .....Tag this Judgment!