2016 (8) TMI 1289

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..... BAY HIGH COURT] LPG bottling plant would entitle the assessee to the benefit under Section 80HH, 80I and 80IA of the Act. - Income Tax Appeal No. 320 of 2014 With Income Tax Appeal No. 353 of 2014 - - - Dated:- 23-8-2016 - M. S. Sanklecha And S. C. Gupte, JJ. For the Appellant : Suresh Kumar a/w Samiksha Kanani For the Respondent : J. D. Mistri, Senior Counsel a/w Atul Jasani ORD .....

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..... ts to production or manufacturing activity for the purposes of Sections 80HH/80I/80IA of the Income Tax Act, 1961, as the process of bottling the LPG into gas cylinders makes the same marketable on execution of the process even though no new product comes into existence? 3. The impugned order of the Tribunal allowed the respondent assessee's appeal by placing reliance upon the order of thi .....

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