Section 10A/10B EOU: Special Bench Entire Law On "Manufacture" vs. "Processing"

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From: editor@itatonline.org <itatonline.org@gmail.com>
Date: Mon, Jul 23, 2012 at 5:38 PM
Subject: Message from EGroup of SolapurCAs S. 10A/10B EOU: Special Bench Entire Law On "Manufacture" vs. "Processing"
To: editor@itatonline.org

 

Dear Subscriber,

 

The following important judgement is available for download at itatonline.org.

Madhu Jayanti International Ltd vs. DCIT (ITAT Kolkota Special Bench)

The Special Bench had to consider whether the assessees engaged in the business of blending & processing of tea and export thereof can be said to "manufacturer/producer" of the tea for the purpose of s. 10A/10B of the Act. HELD by the Special Bench, after a comprehensive review of the entire law on the subject, and deciding in favour of the assessee:

(Click Here To Read More)

Regards,

Editor,

itatonline.org

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