2020 (9) TMI 628

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..... ken by the assessee would not bring anything new into existence? - HELD THAT:- Substantial question of law has been answered by a Bench of this Court in SAINT GOBAIN CRYSTALS DETECTORS INDIA (P.) LTD. [ 2015 (5) TMI 686 - KARNATAKA HIGH COURT] - Decided in favour of assessee. - I.T.A. No.81 of 2013 - - - Dated:- 2-9-2020 - Mr. Justice Alok Aradhe And Mr. Justice H.T. Narendra Prasad Fo .....

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..... the assessee would not bring anything new into existence. The Hon'ble Supreme Court in the case of Union India Vs. Delhi Cloth General Merchants Co. Ltd. reported in 1963 AIR SC 791 has differentiated processing from manufacturing? 3. When the matter was taken up today, learned counsel for the parties jointly submitted that the substantial question of law has been answered by a Bench of .....

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