https://www.taxtmi.com/highlights?id=51887 Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further processing; that what is purchased as raw material and what is exported as a product for export are totally different items - Benefit of exemption cannot be denied - HC en-us Wed, 19 Feb 2020 16:40:23 +0530 Wed, 19 Feb 2020 16:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51887 Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further processing; that what is purchased as raw material and what is exported as a product for export are totally different items - Benefit of exemption cannot be denied - HC Highlights Income Tax Wed, 19 Feb 2020 16:40:23 +0530 https://www.taxtmi.com/highlights?id=51887