S.C : Whether twisting and texturising of partially oriented yarn (‘POY’ for short) amounts to ‘manufacture’ in terms of s. 80-IA of the IT Act, 1961 ?
Supreme Court Of India CIT vs. Emptee Poly-Yarn (P) Ltd. Section 2(29BA), 80-IA Asst. Year 1996-97 S.H. Kapadia & H.L. […]
