https://www.taxtmi.com/caselaws?id=1591 SC held that tea blending activity constitutes processing only, not manufacture or production under Section 35B(1A) of Income Tax Act. Court distinguished earlier cases where processing was specifically included in respective statutes, noting legislature deliberately omitted "processing" from Section 35B(1A) while retaining "manufacture" and "production." Since processing is merely intermediate stage of production/manufacture, assessee not entitled to weighted deduction. Appeal allowed, lower court judgment set aside. en-us Mon, 09 Jul 2007 00:00:00 +0530 Fri, 04 Jul 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1591 SC held that tea blending activity constitutes processing only, not manufacture or production under Section 35B(1A) of Income Tax Act. Court distinguished earlier cases where processing was specifically included in respective statutes, noting legislature deliberately omitted "processing" from Section 35B(1A) while retaining "manufacture" and "production." Since processing is merely intermediate stage of production/manufacture, assessee not entitled to weighted deduction. Appeal allowed, lower court judgment set aside. Case-Laws Income Tax Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1591