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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Deduction u/s 10B - activity of conversion of raw gherkins to ...

Income Tax

August 17, 2021

Deduction u/s 10B - activity of conversion of raw gherkins to bottled pickle - amount to ' manufacture' or not - the original commodity of vegetable gherkins transform into pickles, had the same identity as the original gherkins and it was not transformed into new commodity. - assessee is not entitled for the deduction u/s 10B - HC

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