Court Grants Tax Deduction u/s 10B for Exporting Handicrafts Made from Dried Plant Parts, Citing Irreversible Transformation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 10B - designer products - manufacturing activity for export of handicraft items of dried parts of plants - The process that the assessee had undertaken clearly points out the irreversible nature of the final end product from a raw material purchased - exemption allowed - HC....