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Entitled to the benefit under Section 10-B - department submits that most of the activities are "outsourced" and very small part of the manufacture was undertaken by the assessee - even on the basis of such an outsourcing the assessee has to be held to be the 'manufacturer' of the products for which it had been approved as 100% EOU. - HC

Income Tax - Entitled to the benefit under Section 10-B - department submits that most of the activities are outsourced and very small part of the manufacture was undertaken by the assessee - even on the basis of such an outsourcing the assessee has to be held to be the 'manufacturer' of the products for which it had been approved as 100% EOU. - HC - TMI Updates - Highlights .....

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