Commissioner Of Income Tax vs Sundaram SpinningMills

Authority: Supreme Court Date: 1999-12-15 AY: 1976-77 Section: 32(1)(iv), 21 Acts: Income Tax Act 1961, Direct Taxes (Amendment) Act 1974, Taxation Laws (Amendment & Miscellaneous Provisions) Act 1986 Result: Assessee Citation: (2000) 158 CTR (SC) 1 : (2000) 241 ITR 350 (SC) : (2000) 108 TAXMAN 337 (SC) Justices: D.P. Wadhwa & A.P. Misra, JJ. Appeal No: Civil Appeal No. 7434 of 1997*
Whether manufacture of yarn amounts to manufacture of textile within the meaning of Entry 21 of the Ninth Schedule for entitlement to higher rate of initial depreciation --- Held Yes

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