Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Entitled to the benefit under Section 10-B - department submits that most of the activities are 'outsourced' and very small part of the manufacture was undertaken by the assessee - even on the basis of such an outsourcing the assessee has to be held to be the 'manufacturer' of the products for which it had been approved as 100% EOU. - HC
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