Deduction u/s 80-IA – activity of blending, processing and ...

Tea Blending and Packaging Deemed Processing, Not Manufacture; No Section 80-IA Deduction Available.

December 7, 2013

Case Laws Income Tax AT

Deduction u/s 80-IA – activity of blending, processing and packaging of tea - The assessee's activity amounts to processing only and it does not amount to either manufacture or production - no deduction - AT

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Deduction u/s 80-IA – activity of blending, processing and ...

Tea Blending and Packaging Deemed Processing, Not Manufacture; No Section 80-IA Deduction Available.

December 7, 2013

Case Laws Income Tax AT

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