Supreme Court of India
M/s. Aspinwall and Co. Ltd. v. The Commissioner of Income-tax, Ernakulam.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the High Court was wrong in its opinion that the processing of the raw berries into coffee beans ready for consumption would not be a manufacturing activity disentitling the assessee to the investment allowance provided under Section 32A of the Act.
Judgment, page 7
From the headnote
Income Tax Act, 1961: Section 32-/nvestment Allowance-Machinery installed for curing coffee-Assessee claiming investment allowance-Whether entitled-Held, processing of raw berry into coffee beans amounts to manufacturing activity- Assessee entitled to investment allowance under Section 32A--Section 256. Words & Phrases- 'Manufacture '-Meaning of in common parlance. Appellant-assessee had claimed investment allowance under Section 32A of the Income Tax Act, 1961 for machinery installed for curing of coffee in its coffee curing plants, for the assessment years 1980-81 and 1983-84 which was
Where later benches applied it
- 2023 Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores through its Proprietor
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 3 referred to
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