https://www.taxtmi.com/caselaws?id=186118 Blending coconut oil and mineral oil with perfume to produce perfumed hair oil was treated as manufacture because the process yielded a distinct product from the inputs. The analysis also noted that central excise duty had been paid on the manufactured product, and that deduction under Section 80IB had already been allowed in the first year of manufacture, with that order attaining finality. On that basis, the manufacturing activity qualified the assessee for deduction under Section 80IB, reflecting the principle that where processing creates a distinct marketable product and is recognised as manufacture, the related tax deduction cannot be denied. en-us Wed, 30 Nov 2011 00:00:00 +0530 Wed, 07 Sep 2016 17:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186118 Blending coconut oil and mineral oil with perfume to produce perfumed hair oil was treated as manufacture because the process yielded a distinct product from the inputs. The analysis also noted that central excise duty had been paid on the manufactured product, and that deduction under Section 80IB had already been allowed in the first year of manufacture, with that order attaining finality. On that basis, the manufacturing activity qualified the assessee for deduction under Section 80IB, reflecting the principle that where processing creates a distinct marketable product and is recognised as manufacture, the related tax deduction cannot be denied. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186118