https://www.taxtmi.com/article/detailed?id=1928 The article addresses whether converting paper manuscripts into typeset electronic and/or printed deliverables constitutes manufacture for tax deduction purposes. It describes the assessee's end-to-end typesetting, editing, composition and delivery processes, the authorities' view that content remains materially the same before and after conversion, the assessee's reliance on the statutory definition of manufacture and explanatory circulars, and the conclusion that mere transfer of data from paper to electronic medium does not create a new and distinct object qualifying as manufacture. en-us Sat, 20 Oct 2012 13:32:37 +0530 Wed, 11 Feb 2026 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1928 The article addresses whether converting paper manuscripts into typeset electronic and/or printed deliverables constitutes manufacture for tax deduction purposes. It describes the assessee's end-to-end typesetting, editing, composition and delivery processes, the authorities' view that content remains materially the same before and after conversion, the assessee's reliance on the statutory definition of manufacture and explanatory circulars, and the conclusion that mere transfer of data from paper to electronic medium does not create a new and distinct object qualifying as manufacture. Articles Income Tax Sat, 20 Oct 2012 13:32:37 +0530 https://www.taxtmi.com/article/detailed?id=1928