https://www.taxtmi.com/caselaws?id=31310 The Supreme Court granted leave to examine the eligibility for deduction under Section 80-I of the Income Tax Act, 1961 for service charges received by a multi-state Cooperative Society from its manufacturing activity supplying ammonia gas to the Heavy Water Plant. The Court highlighted the interdependence between the Ammonia Plant and the Heavy Water Plant, emphasizing the need for a detailed examination of the manufacturing process and contractual terms. The case was remanded back to the Tribunal for reconsideration due to the lack of prior precedents, with the appellant directed to pay costs before the Tribunal hearing. en-us Tue, 21 Oct 2008 00:00:00 +0530 Fri, 17 Apr 2009 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31310 The Supreme Court granted leave to examine the eligibility for deduction under Section 80-I of the Income Tax Act, 1961 for service charges received by a multi-state Cooperative Society from its manufacturing activity supplying ammonia gas to the Heavy Water Plant. The Court highlighted the interdependence between the Ammonia Plant and the Heavy Water Plant, emphasizing the need for a detailed examination of the manufacturing process and contractual terms. The case was remanded back to the Tribunal for reconsideration due to the lack of prior precedents, with the appellant directed to pay costs before the Tribunal hearing. Case-Laws Income Tax Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31310