https://www.taxtmi.com/caselaws?id=191741 The High Court refused to condone a significant delay of 646 days in the Revenue's appeal filing under Section 260A of the Income Tax Act, 1961, citing inadequate explanation. It upheld the Income Tax Appellate Tribunal's decision due to the unjustified delay. Regarding the issue of whether assembling air springs for railways constituted a manufacturing process, the Court affirmed the ITAT's finding that the specialized task met the criteria for manufacturing, supported by previous rulings and clearances from relevant authorities. Consequently, the appeal was dismissed, and the ITAT's decision was upheld. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sun, 16 Apr 2017 07:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191741 The High Court refused to condone a significant delay of 646 days in the Revenue's appeal filing under Section 260A of the Income Tax Act, 1961, citing inadequate explanation. It upheld the Income Tax Appellate Tribunal's decision due to the unjustified delay. Regarding the issue of whether assembling air springs for railways constituted a manufacturing process, the Court affirmed the ITAT's finding that the specialized task met the criteria for manufacturing, supported by previous rulings and clearances from relevant authorities. Consequently, the appeal was dismissed, and the ITAT's decision was upheld. Case-Laws Income Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191741