https://www.taxtmi.com/caselaws?id=195612 The High Court affirmed the Tribunal's decision that the activity of bottling LPG gas into cylinders qualifies as production or manufacturing activity for tax purposes under Sections 80HH/80I/80IA of the Income Tax Act. The Court dismissed the appeals, citing the previous favorable ruling for the respondent assessee and emphasizing the importance of consistency in legal decisions. The judgment upheld the principle of stare decisis and maintained the eligibility of the respondent assessee for tax benefits based on the established classification of their activities at the LPG bottling plant. en-us Tue, 23 Aug 2016 00:00:00 +0530 Wed, 29 Nov 2017 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195612 The High Court affirmed the Tribunal's decision that the activity of bottling LPG gas into cylinders qualifies as production or manufacturing activity for tax purposes under Sections 80HH/80I/80IA of the Income Tax Act. The Court dismissed the appeals, citing the previous favorable ruling for the respondent assessee and emphasizing the importance of consistency in legal decisions. The judgment upheld the principle of stare decisis and maintained the eligibility of the respondent assessee for tax benefits based on the established classification of their activities at the LPG bottling plant. Case-Laws Income Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195612