https://www.taxtmi.com/caselaws?id=256020 A multi-stage process that transforms collected material through design, scanning, editing and export preparation into a distinct commercial output can amount to manufacture or production for section 10B purposes. The court also treated computer software broadly enough to include customized electronic data and similar notified services, so the exported ready-to-print files qualified as computer software within the provision. On that basis, the deduction claim was upheld and the revenue's challenge failed. en-us Mon, 19 Jan 2015 00:00:00 +0530 Tue, 05 May 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256020 A multi-stage process that transforms collected material through design, scanning, editing and export preparation into a distinct commercial output can amount to manufacture or production for section 10B purposes. The court also treated computer software broadly enough to include customized electronic data and similar notified services, so the exported ready-to-print files qualified as computer software within the provision. On that basis, the deduction claim was upheld and the revenue's challenge failed. Case-Laws Income Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256020