https://www.taxtmi.com/caselaws?id=346139 LPG bottling into cylinders was treated as production, not merely a manufacturing step, for deductions under Sections 80HH, 80-I and 80-IA of the Income-tax Act, 1961. The Court held that "production" is wider than "manufacture" and that the process of receiving bulk LPG, compressing, filling, sealing and storing it created a commercially distinct and marketable product suitable for domestic use. The technical bottling activity changed the character and use of the gas, and support was also found in the Gas Cylinders Rules, 2004 and the relevant eligibility notification. The assessees were therefore held entitled to the deduction 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 LPG bottling into cylinders was treated as production, not merely a manufacturing step, for deductions under Sections 80HH, 80-I and 80-IA of the Income-tax Act, 1961. The Court held that "production" is wider than "manufacture" and that the process of receiving bulk LPG, compressing, filling, sealing and storing it created a commercially distinct and marketable product suitable for domestic use. The technical bottling activity changed the character and use of the gas, and support was also found in the Gas Cylinders Rules, 2004 and the relevant eligibility notification. The assessees were therefore held entitled to the deduction claimed. Case-Laws Income Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346139