2012 (9) TMI 480

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....cial leave to appeal (civil) no. 3732 of 2009, S.L.P. (C) No. 9270 of 2009, civil appeal nos. 6408 & 6412 of 2012 - -<br>Income Tax<br>S.H. KAPADIA, MADAN B. LOKUR, JJ. R.P. Bhatt, Arijit Prasad, M....

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.... civil appeals is, whether texturing and twisting of polyester yarn amount to 'manufacture' for the purpose of computation of deduction under Section 80IA of the Income Tax Act, 1961. This question ha....