Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Manufacture or processing u/s 10A - the definition of 'manufacture' contained in section 2(r) of the Special Economic Zones Act, 2005, incorporated in section 10AA of the Income-tax Act with effect from February 10, 2006, which is essentially the same as the definition contained in the EXIM Policy, applies to section 10A also. .... - HC