Definition of "Manufacture" in SEZ Act Applies to Income-tax Act Sections 10A & 10AA for Consistent Tax Interpretation.

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....Manufacture or processing u/s 10A - the definition of "manufacture" contained in section 2(r) of the Special Economic Zones Act, 2005, incorporated in section 10AA of the Income-tax Act with effect from February 10, 2006, which is essentially the same as the definition contained in the EXIM Policy, applies to section 10A also. .... - HC....