https://www.taxtmi.com/caselaws?id=35190 The SC held that converting blank recordable CDs into software-loaded (pre-recorded) CDs by duplicating processes constitutes manufacture/processing under Section 80IA(1) read with Section 80IA(12)(b) and Section 33B of the Income Tax Act, 1961, because the operation changes the basic character of the blank CD and dedicates it to a specific use. Blank CDs are distinct from pre-recorded CDs; marketed copies qualify as goods, and the process making them falls within the definition of industrial undertaking. Civil appeals by the Department were dismissed with no order as to costs. en-us Wed, 13 Jan 2010 00:00:00 +0530 Mon, 01 Sep 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35190 The SC held that converting blank recordable CDs into software-loaded (pre-recorded) CDs by duplicating processes constitutes manufacture/processing under Section 80IA(1) read with Section 80IA(12)(b) and Section 33B of the Income Tax Act, 1961, because the operation changes the basic character of the blank CD and dedicates it to a specific use. Blank CDs are distinct from pre-recorded CDs; marketed copies qualify as goods, and the process making them falls within the definition of industrial undertaking. Civil appeals by the Department were dismissed with no order as to costs. Case-Laws Income Tax Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35190