2011 (11) TMI 748

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....roduction of perfumed hair oil by using coconut and mineral oil constitutes manufacturing activity so as to avail the deduction under Section 80IB of the Income Tax Act, 1961, is the question raised in this Appeal. 2. The finding of fact recorded by the ITAT is that the production of the perfumed hair oil as per the requirement of Hindustan Lever Ltd. constituted manufacture of a product distinct....