High Court Rules Coating Titanium Electrodes as 'Manufacture' u/s 80IA, Allowing Tax Deductions for Industrial Use.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80IA - Whether coating with oxides of noble metals on titanium metal electrode/anode bringing about a change in its character and user for making it fit for use in the production of chlorine and caustic soda in an electrolytic process is 'manufacture' or 'production' of 'article' or 'thing' - Held yes - HC....