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<h1>Court rules pasteurization of raw milk not manufacturing for tax deduction</h1> <h3>Swaraj Indua Industries Private Limited Versus Commissioner of Income Tax – II, Pune</h3> Swaraj Indua Industries Private Limited Versus Commissioner of Income Tax – II, Pune - TMI The High Court of Bombay heard a case regarding whether pasteurization of raw milk qualifies as manufacturing for the purpose of claiming deduction under Section 80IB of the Income Tax Act. The case was admitted for consideration along with another appeal.