In the result, appeal of the assessee is allowed for statistical purposes
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar
TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on by the assessee has clearly confirmed the ratio, when the waste are usable as such, they do not fall within the definition of scrap