https://www.taxtmi.com/caselaws?id=70348 The Tribunal held that the assessee was not entitled to the concessional rate of tax as it was mainly engaged in the construction of flats, which did not qualify as the manufacture or processing of goods under the Finance Act. The Tribunal rejected the assessee's arguments and upheld the revenue's appeal, reversing the Commissioner (Appeals) order and confirming the assessment by the Income Tax Officer. en-us Thu, 03 Mar 1983 00:00:00 +0530 Fri, 15 Apr 2011 17:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70348 The Tribunal held that the assessee was not entitled to the concessional rate of tax as it was mainly engaged in the construction of flats, which did not qualify as the manufacture or processing of goods under the Finance Act. The Tribunal rejected the assessee's arguments and upheld the revenue's appeal, reversing the Commissioner (Appeals) order and confirming the assessment by the Income Tax Officer. Case-Laws Income Tax Thu, 03 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70348