https://www.taxtmi.com/caselaws?id=35987 For relief under section 15C of the Indian I.T. Act, 1922, the relevant date was when manufacture or production first commenced, because the exemption ran for five successive assessment years from that point. Trial manufacture would not be excluded merely because it was experimental, but the assessee had to prove that the 1951 activity was only for testing and not for commercial use. As no material was produced to show that the goods made in 1951 were not for commercial use, production was treated as having commenced in 1951. Relief was therefore unavailable beyond the assessment year 1956-57, and the question was answered against the assessee. en-us Wed, 01 Oct 1980 00:00:00 +0530 Thu, 18 Mar 2010 13:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35987 For relief under section 15C of the Indian I.T. Act, 1922, the relevant date was when manufacture or production first commenced, because the exemption ran for five successive assessment years from that point. Trial manufacture would not be excluded merely because it was experimental, but the assessee had to prove that the 1951 activity was only for testing and not for commercial use. As no material was produced to show that the goods made in 1951 were not for commercial use, production was treated as having commenced in 1951. Relief was therefore unavailable beyond the assessment year 1956-57, and the question was answered against the assessee. Case-Laws Income Tax Wed, 01 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35987