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I.T.AS. NOS.66/KB TO 70/KB OF 1999-2000 versus I.T.AS. NOS.66/KB TO 70/KB OF 1999-2000

Section 66A&80C Second Schedule, Part I, CL 118 ECBR Circular No. 4 (17) / TP / I 91, dated 15 7 1995 Additional Commissioner's powers to review the orders of the Deputy Commissioner, some Tax Exemption Manufacturing Assisi was a tea company importing dust and tea leaves, mixing and packing tea and selling it on the market and then selling it on the market. Was. The Commissioner, who inspected the Income Tax Ordinance's Schedule, 1979, canceled this assessment and received the tax as an importer under Section 80C of the Income Tax Ordinance 1979 that it did not work the Assessment Industrial and Nor was it engaged in the manufacture and manufacturing process. Issues related to tea imports and similar mixing, mixing and packing, as such, were not included under the definition of assissee's activities / preparations. g and the means of production \ rationality \ were spreading over time and now increased to such an extent that the mixing, blending, color and taste of tea was equal to \ preparation because not only because of a complex process. Required. But an art and craft that was not very common was an industrial move and engaged in the manufacture of imported raw leaves and dust tea, which was then subject to a manufacturing process but no exemption was allowed by the Assessing Officer. But in the circular No.4 of 1995, the Central Board of Revenue declared, on 15th December 1995, the orders of the Additional Commissioner inspecting under Section 66A were abolished and by the Appellate Tribunal. Sissing ask a advocate free from Timergara lawyer