S.C : Process of bottling of gas into cylinders for domestic use by complex technical process undertaken in plant with machinery amounts to production or manufacture of gas-cylinders for purposes of deduction under sections 80-I, 80-IA and 80HH
Supreme Court Of India CIT-1, Mum. vs. Hindustan Petroleum Corpn. Ltd. Section 80-I, 80-IA And 80HH A.K. Sikri And Ashok […]