APOLLO VIKAS STEEL (P) LTD. vs COMMISSIONER OF INCOME TAX — C.A. No. 1616/2006

Summary: In Civil Appeal No. 1616 of 2006, the Supreme Court heard Apollo Vikas Steel (P) Ltd.'s appeal against the Commissioner of Income Tax on September 26, 2012. The core issue involved interpreting the distinction between "production" and "manufacture" in tax law. The Court allowed the appeal in favor of the assessee, relying on its earlier precedent in Vijay Ship Breaking Corporation case, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.