https://www.taxtmi.com/caselaws?id=59019 The Tribunal dismissed the appeal and upheld the classification of the assessee as a non-industrial company for the assessment year. The decision was based on the nature of services provided to customers rather than the manufacturing activities conducted by the company. The Tribunal agreed with the lower authorities' reasoning, concluding that the company did not engage in manufacturing activities as materials were supplied by customers and the manufacturing process occurred at the customer's site. en-us Wed, 29 Sep 1982 00:00:00 +0530 Thu, 23 Dec 2010 15:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59019 The Tribunal dismissed the appeal and upheld the classification of the assessee as a non-industrial company for the assessment year. The decision was based on the nature of services provided to customers rather than the manufacturing activities conducted by the company. The Tribunal agreed with the lower authorities' reasoning, concluding that the company did not engage in manufacturing activities as materials were supplied by customers and the manufacturing process occurred at the customer's site. Case-Laws Income Tax Wed, 29 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59019