https://www.taxtmi.com/caselaws?id=237003 The Tribunal allowed the appeals, determining that blending tea qualifies as "manufacture" or "production" for claiming exemption under Section 10A of the Income-tax Act, 1961. Relying on the precedent from a Special Bench decision, the Tribunal held that the blending and packaging of tea for export constitute manufacturing or producing an article. Consequently, the disallowance of exemption under Section 10A was overturned, and the assessee's claim was accepted for all relevant years. en-us Fri, 21 Jun 2013 00:00:00 +0530 Mon, 16 Sep 2013 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237003 The Tribunal allowed the appeals, determining that blending tea qualifies as "manufacture" or "production" for claiming exemption under Section 10A of the Income-tax Act, 1961. Relying on the precedent from a Special Bench decision, the Tribunal held that the blending and packaging of tea for export constitute manufacturing or producing an article. Consequently, the disallowance of exemption under Section 10A was overturned, and the assessee's claim was accepted for all relevant years. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237003