PR COMMISSIONER OF vs. M/S SYNGENE

In the result, we do not find any merit in this appeal, the

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

10B of the Act. It is also pointed out that the activities of the assessee are not covered by the expression 'manufacture' which has been defined in Section 2 (29BA) of the Act. Alternatively, it is contended that since, the tribunal has not given any finding whether or not Unit-II came into existence by splitting

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly