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“Section 8(3)(b)”

Section References (mined)Section 8Section 8(3)(b)5 judgments

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of Section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the processing ... blending is changed, there can be no doubt that the operation of blending would amount to “processing” of ore within the meaning of Section 8(3)(b) and Rule 13.” Page 27 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 Earlier, it was observed that

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of Section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the processing ... blending is changed, there can be no doubt that the operation of blending would amount to “processing” of ore within the meaning of Section 8(3)(b) and Rule 13.” Page 27 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 Earlier, it was observed that

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of Section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the processing ... blending is changed, there can be no doubt that the operation of blending would amount to “processing” of ore within the meaning of Section 8(3)(b) and Rule 13.” Page 27 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 Earlier, it was observed that

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 371/IND/2023[2013-14]Status: DisposedITAT Indore17 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of Section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the processing ... blending is changed, there can be no doubt that the operation of blending would amount to “processing” of ore within the meaning of Section 8(3)(b) and Rule 13.” Page 27 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 Earlier, it was observed that

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 370/IND/2023[2012-13]Status: DisposedITAT Indore17 Oct 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

iron-ore in the course of loading through the mechanical ore handling plant amounted to processing of ore within the meaning of Section 8(3)(b) of the Central Sales Tax Act and the mechanical ore handling plant fell within the description of machinery, plant, equipment used in the processing ... blending is changed, there can be no doubt that the operation of blending would amount to “processing” of ore within the meaning of Section 8(3)(b) and Rule 13.” Page 27 of 57 Prataap Snacks Limited ITA Nos.370 to 374 & C.O No.6 & 7 Earlier, it was observed that