Blending of various types of tea does not amount to 'manufacturing' within meaning of section 80-IB(2)(iii)

Blending of various types of tea does not amount to 'manufacturing' within meaning of section 80-IB(2)(iii) so as to allow deduction under said section



[2012] 20 taxmann.com 767 (Pune - Trib.)
IN THE ITAT PUNE BENCH 'A'

Sonrise Tea Processing Company (P.) Ltd.

v.

Assistant Commissioner of Income-tax, Circle 2, Kolhapur*