Blending activity qualifies as manufacturing under Income Tax Act Section 10B

The Bombay HC held that blending activity constitutes manufacturing for deduction under Section 10B of the Income Tax Act. The court affirmed the ITAT's decision, deeming the process to create a distinct product eligible for the deduction. The appeal was dismissed without costs.

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The Bombay High Court ruled that blending activity by the assessee qualifies as manufacturing for deduction under Section 10B of the Income Tax Act. The court upheld the decision of the ITAT, stating that the process results in a distinct product eligible for the deduction. The appeal was dismissed with no costs.

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