2018 (8) TMI 765 - SCH - Income Tax

Deduction u/s 10AA - whether activity which has been carried out by the assessee was not manufacturing activities and rather it was trading ? - Held that - No merit in this petition - Dismissed.

Summary

The Supreme Court of India, with judges Mr. Rohinton Fali Nariman and Ms. Indu Malhotra, dismissed the Special Leave Petition as they did not find any merit in the petition. The delay was condoned, and pending applications were disposed of. The respondent did not appear.