S.C : Blending and bottling of Indian Manufactured Foreign Liquor (IMFL) would amount to ‘manufacture’ for purpose of claiming deduction under section 80-IB

Supreme Court Of India

CIT Vs. Vinbros & Co.

Assessment Years : 2003-04 And 2004-05

Section : 80-IB

S.H. Kapadia, Cj. And Madan B. Lokur, J.

Special Leave To Appeal (Civil) No. 2825 Of 2009 Civil Appeal No. 6115 Of 2012

August 28, 2012

ORDER

1. Heard learned counsel on both sides.

2. Delay condoned.

3. Leave granted.

4. We find no infirmity in the impugned judgment.

5. The civil appeal is, accordingly, dismissed.

6. No order as to costs.

ORDER

1. Heard learned counsel on both sides.

2. Delay condoned.

3. Leave granted.

4. We find no infirmity in the impugned judgment.

5. The civil appeal is, accordingly, dismissed.

6. No order as to costs.

[Citation : 349 ITR 697]

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