https://www.taxtmi.com/caselaws?id=151186 The Tribunal ruled in favor of the assessee, holding that the activity of cleaning and sorting human hair constituted manufacturing eligible for exemption under section 10B of the Income-tax Act. The Tribunal emphasized the significant chemical treatments and changes in structure involved in transforming the raw material into exportable human hair. The finished products were deemed distinct from the raw material, with excise duty and sales tax paid on the product, indicating manufacturing activity. The Tribunal partially allowed the appeals filed by the Revenue for statistical purposes. en-us Wed, 31 Mar 2010 00:00:00 +0530 Sat, 01 Jun 2013 13:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151186 The Tribunal ruled in favor of the assessee, holding that the activity of cleaning and sorting human hair constituted manufacturing eligible for exemption under section 10B of the Income-tax Act. The Tribunal emphasized the significant chemical treatments and changes in structure involved in transforming the raw material into exportable human hair. The finished products were deemed distinct from the raw material, with excise duty and sales tax paid on the product, indicating manufacturing activity. The Tribunal partially allowed the appeals filed by the Revenue for statistical purposes. Case-Laws Income Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151186