https://www.taxtmi.com/caselaws?id=346139 The Supreme Court held that the process of bottling LPG cylinders qualifies as 'production' under Sections 80HH, 80-I, and 80-IA of the Income Tax Act. The Court emphasized that 'production' is a broader term than 'manufacture' and found that LPG bottling is a complex and essential activity that makes the product marketable for domestic consumers. The Court dismissed the appeals, upholding the decisions of the ITAT and High Court, and ruled in favor of the assessees, entitling them to the deductions claimed. en-us Thu, 03 Aug 2017 00:00:00 +0530 Fri, 18 Nov 2022 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346139 The Supreme Court held that the process of bottling LPG cylinders qualifies as 'production' under Sections 80HH, 80-I, and 80-IA of the Income Tax Act. The Court emphasized that 'production' is a broader term than 'manufacture' and found that LPG bottling is a complex and essential activity that makes the product marketable for domestic consumers. The Court dismissed the appeals, upholding the decisions of the ITAT and High Court, and ruled in favor of the assessees, entitling them to the deductions claimed. Case-Laws Income Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346139