https://www.taxtmi.com/caselaws?id=195649 The court dismissed the appeal challenging the classification of bottling LPG gas into cylinders as production or manufacturing activity for tax benefits under Sections 80HH/80I/80IA of the Income Tax Act, 1961. The court held that the activity qualifies as production or manufacturing, emphasizing the marketability of the product. Due to the absence of substantial legal issues raised in the appeal, similar to a previous case, the court declined to entertain the matter, ultimately dismissing the appeal. en-us Tue, 23 Aug 2016 00:00:00 +0530 Mon, 06 Nov 2017 21:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195649 The court dismissed the appeal challenging the classification of bottling LPG gas into cylinders as production or manufacturing activity for tax benefits under Sections 80HH/80I/80IA of the Income Tax Act, 1961. The court held that the activity qualifies as production or manufacturing, emphasizing the marketability of the product. Due to the absence of substantial legal issues raised in the appeal, similar to a previous case, the court declined to entertain the matter, ultimately dismissing the appeal. Case-Laws Income Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195649