Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the...

Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the judgment of this court in Girnar Industries v. CIT (2009 -TMI - 78306 - KERALA HIGH COURT)held that assessee is entitled to exemption on the profit derived by its 100 per cent Export Oriented Unit engaged in blending, packing and export of tea bags and tea packets. .... - HC .....

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