https://www.taxtmi.com/caselaws?id=267828 The Tribunal ruled in favor of the assessee on both issues. The exemption under Section 10B was granted based on the established precedent that blending and packing of tea for export qualifies as manufacturing or production. Additionally, the disallowance of commission payments was deleted, affirming that such payments were legitimate business expenses. The revenue's appeals were dismissed, and the assessee's appeals were partly allowed. en-us Wed, 07 Oct 2015 00:00:00 +0530 Mon, 16 Nov 2015 01:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267828 The Tribunal ruled in favor of the assessee on both issues. The exemption under Section 10B was granted based on the established precedent that blending and packing of tea for export qualifies as manufacturing or production. Additionally, the disallowance of commission payments was deleted, affirming that such payments were legitimate business expenses. The revenue's appeals were dismissed, and the assessee's appeals were partly allowed. Case-Laws Income Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267828