Additional depredation u/s 32 (1)(iia) - process of delivery of ...

Case Laws Income Tax

March 24, 2021

Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT

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Additional depredation u/s 32 (1)(iia) - process of delivery of ...

Case Laws Income Tax

March 24, 2021

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