2012 (9) TMI 480

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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, Ms. Sadhana Sandhu, Ms. N. Annapoora....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of polyester yarn amount to 'manufacture' for the purpose of computation of deduction under Section 80IA of the Income Tax Act, 1961. This question has been squarely answered by this Court in the ca....