APPEEJAY (PVT.) LTD. versus COMMISSIONER OF INCOME-TAX
Manufacturing or processing of specially deducted navel-based industrial plans or goods, which means buying different types of tea from the market, mixing them in different proportions and processing the blended tea blend quantity but not article preparation or production. No input and output is left on the tea. The activity of the assessee does not constitute or constitute an article or item which does not constitute a commercially new and separate item, which is assessed by the Indian Income Tax Act, 1961, section 80J. 4) (iii) is not entitled to relief.
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