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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Manufacturing activity - products like ghee, flavoured milk, ...


Ghee, flavored milk, and kova production classified as manufacturing; impacts income tax considerations per case law.

October 28, 2013

Case Laws     Income Tax     HC

Manufacturing activity - products like ghee, flavoured milk, butter milk, rose milk and kova. - When once the milk was subjected to the process, in their factory, new products emerge which are altogether different from milk itself, it is nothing but manufacturing activity - HC

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