Acqua Minerals (P) Ltd. v. DCIT(ITAT, Ahd)

96 ITD 417Income Tax Appellate Tribunal#10811 most cited

What is Acqua Minerals (P) Ltd. v. DCIT(ITAT, Ahd) authority for?

Packaging drinking mineral water is not considered 'manufacturing' for the purpose of certain tax provisions. Manufacture implies a change resulting in a new article with a distinct name, character, and use.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

Acqua Minerals v DCIT · 96 ITD 417 · manufacturing · packaging · mineral water · excise law · value addition · distinct article · change in character · business expediency

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)

Issues it is cited on

section 2(29ba)section 32asection 153a proceedingsexplanation to section 37section 158bdgoing concernprohibited by lawbusiness expediencysection 80icsection 246section 246asection 30

Judgments citing Acqua Minerals (P) Ltd. v. DCIT(ITAT, Ahd)

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…acture. The Ld. DR urged that, manufacture implies a change by which a new and distinct article must emerge having a distinct name, character and use. He placed reliance on the decision of the ITAT Ahmedabad in the case of Acqua Minerals (P.) Ltd vs. DCIT (96 ITD 417), wherein the activity of packaging drinking mineral water was not held to be ‘manufacturing’. He further referred to several decisions rendered in the context of excise laws wherein, in absence of any value addition, it was held that there was no manufacture as there was no change in the character of the goods. The Ld. DR further submitted tha…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…acture. The Ld. DR urged that, manufacture implies a change by which a new and distinct article must emerge having a distinct name, character and use. He placed reliance on the decision of the ITAT Ahmedabad in the case of Acqua Minerals (P.) Ltd vs. DCIT (96 ITD 417), wherein the activity of packaging drinking mineral water was not held to be ‘manufacturing’. He further referred to several decisions rendered in the context of excise laws wherein, in absence of any value addition, it was held that there was no manufacture as there was no change in the character of the goods. The Ld. DR further submitted tha…

M/S.Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…acture. The Ld. DR urged that, manufacture implies a change by which a new and distinct article must emerge having a distinct name, character and use. He placed reliance on the decision of the ITAT Ahmedabad in the case of Acqua Minerals (P.) Ltd vs. DCIT (96 ITD 417), wherein the activity of packaging drinking mineral water was not held to be ‘manufacturing’. He further referred to several decisions rendered in the context of excise laws wherein, in absence of any value addition, it was held that there was no manufacture as there was no change in the character of the goods. The Ld. DR further submitted tha…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…acture. The Ld. DR urged that, manufacture implies a change by which a new and distinct article must emerge having a distinct name, character and use. He placed reliance on the decision of the ITAT Ahmedabad in the case of Acqua Minerals (P.) Ltd vs. DCIT (96 ITD 417), wherein the activity of packaging drinking mineral water was not held to be ‘manufacturing’. He further referred to several decisions rendered in the context of excise laws wherein, in absence of any value addition, it was held that there was no manufacture as there was no change in the character of the goods. The Ld. DR further submitted tha…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.323 to 328/Bang/2022 Assessment Years: 2008-09 TO 2013-14 Wilfred D’Souza Flat No.903, 9th Floor Plama Icon, Behind Plama Mall, ACIT Central Circle-2 Vs. Mangaluru 575 005. Mangaluru PAN NO : ABFPD3142C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Smt. S. Praveena, D.R. Date of Hearing : 15.09.2022 Date of Pronouncement : 07.10.2022 O R D E R PER CHANDRA POOJARI,…

Acqua Minerals (P) Ltd. v. DCIT(ITAT, Ahd) (96 ITD 417) — Cited in 10 Judgments | BharatTax