N Core Cables, Daman vs. The ACIT, Vapi Circle, Vapi
In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes
ITA 689/SRT/2018[2007-08]Status: DisposedITAT Surat19 Dec 2022AY 2007-08
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022
Section 143(3)Section 80I
…here he gets the goods manufactured totally by an outside agency. Incidentally, the Madras High Court in its decision in Chillies Export House Ltd.'s case (supra) referred to the Allahabad High Court decision in the case of Bulbu Prasad Amarnath v. CST [1964] 15 STC 46 wherein it was held that it is not merely the person who manufactures but even the person who had the goods manufactured would be entitled to the benefit of the definition. In so doing the learned Judges referred to 33, Halsbury's Laws of England, Third Edn. 'Revenue', paragraph 407, wherein it was said that a person is deemed to make goods or to a…
