If an operation/process renders a commodity or article fit for ...

"Manufacture" Includes Processes Making Unsuitable Articles Usable, Relevant for Tax u/s 80P.

September 29, 2012

Case Laws Income Tax SC

If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word `manufacture'. - Section 80P - SC

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If an operation/process renders a commodity or article fit for ...

"Manufacture" Includes Processes Making Unsuitable Articles Usable, Relevant for Tax u/s 80P.

September 29, 2012

Case Laws Income Tax SC

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