https://www.taxtmi.com/caselaws?id=243431 The High Court dismissed the Tax Appeal, upholding the Tribunal's decision on the eligibility for sec.10B relief. It was determined that outsourcing manufacturing activities did not qualify for the relief as the assessee did not directly engage in manufacturing the food items. The Court emphasized that for the deduction, the exporter must manufacture or produce the items, and mere subsequent actions like packing and storing did not constitute manufacturing. The appeal was denied, affirming the Tribunal's factual finding on the manufacturing activity, distinguishing it from previous cases involving direct involvement in production. en-us Tue, 28 Jan 2014 00:00:00 +0530 Sat, 05 Apr 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243431 The High Court dismissed the Tax Appeal, upholding the Tribunal's decision on the eligibility for sec.10B relief. It was determined that outsourcing manufacturing activities did not qualify for the relief as the assessee did not directly engage in manufacturing the food items. The Court emphasized that for the deduction, the exporter must manufacture or produce the items, and mere subsequent actions like packing and storing did not constitute manufacturing. The appeal was denied, affirming the Tribunal's factual finding on the manufacturing activity, distinguishing it from previous cases involving direct involvement in production. Case-Laws Income Tax Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243431