https://www.taxtmi.com/caselaws?id=346475 Editing and supplying background audio for films is treated as manufacture for Section 80-IB purposes where the activity transforms a blank CD into recorded audio software fit for a specific use. The applicable principle is that an operation amounts to manufacture when it renders a commodity fit for use for which it was previously unfit. Video Software Generation's recognition as a small-scale industry further supports its manufacturing character. On this basis, supplying audio software to already-shot video qualifies as manufacture, supporting eligibility for the Section 80-IB deduction. en-us Tue, 08 Aug 2017 00:00:00 +0530 Tue, 15 Aug 2017 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346475 Editing and supplying background audio for films is treated as manufacture for Section 80-IB purposes where the activity transforms a blank CD into recorded audio software fit for a specific use. The applicable principle is that an operation amounts to manufacture when it renders a commodity fit for use for which it was previously unfit. Video Software Generation's recognition as a small-scale industry further supports its manufacturing character. On this basis, supplying audio software to already-shot video qualifies as manufacture, supporting eligibility for the Section 80-IB deduction. Case-Laws Income Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346475