https://www.taxtmi.com/caselaws?id=6512 Section 15C of the Indian Income-tax Act, 1922 was treated as applicable to a new production centre and substantial extensions to existing manufacturing units where the additions in buildings, plant and machinery increased total output. Following the principle already applied in the connected Textile Machinery matter, the Court held that materially expanded industrial facilities could qualify for relief. The assessee was therefore entitled to section 15C relief, and the claim was upheld. en-us Tue, 25 Jan 1977 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6512 Section 15C of the Indian Income-tax Act, 1922 was treated as applicable to a new production centre and substantial extensions to existing manufacturing units where the additions in buildings, plant and machinery increased total output. Following the principle already applied in the connected Textile Machinery matter, the Court held that materially expanded industrial facilities could qualify for relief. The assessee was therefore entitled to section 15C relief, and the claim was upheld. Case-Laws Income Tax Tue, 25 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6512