Jammu Unit's Activity Qualifies as Manufacturing u/s 80IB(4), Tax Deduction Granted Despite No R&D Costs.

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....Deduction u/s 80IB(4) - manufacturing activity or not - profit earned out of Jammu & Kashmir Unit - The plea that there was no research and development expenditure at Jammu Unit has no relevance in the context of present case since carrying out research activities is not essential ingredient of manufacturing. - The assessee is mixing various raw materials to manufacture different commodity which fall under separate excise tariff heading. - Benefit of exemption allowed - AT....