In Nma/1731/2009 Of The Commissioner Of Income Tax-13, Mumbai v. M/S. Unify Texturisers, Mumbai, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed in limini with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The Commissioner of Income Tax
..Appellant.
M/s. Unify Texturisers..Respondent.
Mr. P.S.Shahadevan i/b. Anamika Malhotra for appellant.Mr. Hiro Rai for respondent.
P.C. :-
1.Heard learned counsel for the appellant and the respondent. For the reasons stated the affidavit, the delay is condoned. Motion is made absolute in terms of prayer clause (a). Office objections are overruled. Registry is directed to register the appeal. Motion is disposed of accordingly with no order as to costs.
up for hearing.
4.Heard learned counsel for the rival parties. Both the parties agree that the issue relating to
twisting of yarn amounts to manufacturing or not is covered by the judgment of this Court in the case of -C.I.T. V/s. Emptee PolyYarn P. Ltd.reported in (2008)305 I.T.R. 309 (Bom.). In this view of the matter, no substantial question of law is involved in this appeal. The appeal is dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.) (V.C.DAGA, J.)
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