Aspinwall & Co. Ltd. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 2001-09-05 AY: 1980-81, 1981-82, 1982-83, 1983-84 Section: 32A Acts: Income Tax Act 1961 Result: Assessee Citation: (2001) 170 CTR (SC) 68 : (2001) 251 ITR 323 (SC) : (2001) 118 TAXMAN 771 (SC) Justices: S.P. Bharucha, Y.K. Sabharwal & Ashok Bhan, JJ. Appeal No: Civil Appeal Nos. 8832 & 8833 of 1997*
Whether the activity of curing coffee amounts to manufacturing for entitlement to investment allowance under section 32A of the Income Tax Act 1961 --- Held Yes

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