https://www.taxtmi.com/highlights?id=57309 Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT en-us Wed, 24 Mar 2021 15:56:57 +0530 Wed, 24 Mar 2021 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57309 Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT Highlights Income Tax Wed, 24 Mar 2021 15:56:57 +0530 https://www.taxtmi.com/highlights?id=57309