https://www.taxtmi.com/caselaws?id=407587 The High Court upheld the Tribunal's findings that the Assessee's activities constituted 'manufacture' under the IT Act, directed the AO to determine market value of iron ore based on purchase price, and deleted the disallowance under section 14A. All substantial questions of law were decided in favor of the Assessee, leading to the dismissal of certain appeals. en-us Fri, 07 May 2021 00:00:00 +0530 Wed, 15 Sep 2021 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407587 The High Court upheld the Tribunal's findings that the Assessee's activities constituted 'manufacture' under the IT Act, directed the AO to determine market value of iron ore based on purchase price, and deleted the disallowance under section 14A. All substantial questions of law were decided in favor of the Assessee, leading to the dismissal of certain appeals. Case-Laws Income Tax Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407587