https://www.taxtmi.com/caselaws?id=207588 HC allowed tax exemption under s.10B/10AA for the assessee's 100% EOU engaged in blending, packing and export of tea bags and packets, holding those processes constitute "manufacture." The court adopted the liberal construction derived from incorporation of s.2(r) of the SEZ Act into s.10AA, which covers processing activities such as blending and refrigeration, and followed its prior decision in Girnar Industries, reversing the denial of exemption and holding the unit's profits are eligible for relief. en-us Thu, 21 Jan 2010 00:00:00 +0530 Sat, 15 Nov 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207588 HC allowed tax exemption under s.10B/10AA for the assessee's 100% EOU engaged in blending, packing and export of tea bags and packets, holding those processes constitute "manufacture." The court adopted the liberal construction derived from incorporation of s.2(r) of the SEZ Act into s.10AA, which covers processing activities such as blending and refrigeration, and followed its prior decision in Girnar Industries, reversing the denial of exemption and holding the unit's profits are eligible for relief. Case-Laws Income Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207588