{"id":2653,"date":"2018-10-22T10:20:53","date_gmt":"2018-10-22T10:20:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dxn-herbal-manufacturing-india-p-ltd-v-ito-2018-257-taxman-492-mad-hc\/"},"modified":"2019-05-07T01:16:40","modified_gmt":"2019-05-07T01:16:40","slug":"dxn-herbal-manufacturing-india-p-ltd-v-ito-2018-257-taxman-492-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dxn-herbal-manufacturing-india-p-ltd-v-ito-2018-257-taxman-492-mad-hc\/","title":{"rendered":"DXN Herbal Manufacturing (India) (P.) Ltd. v. ITO (2018) 257 Taxman 492\/ ( 2019) 411 ITR 646\/ 307 CTR 556\/ 174 DTR 203    (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee , the Court held that ; assessee which is engaged in manufacture of Aurvedic medical products , filling of mushroom powder in gelatin capsules after following specified process amounts to manufacture or production of commercially distinct commodity . Accordingly entitle to deduction . \u00a0(AY. 2003-04 ,2004-05)<\/p>\n<p>(Note: Order in DXN Herbal Manufacturing (India) (P.) Ltd. v. ITO ( 2009) 316 ITR\u00a0 (AT) 126 ( Chennai)( Trib) is partly reversed .)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB : Industrial undertakings \u2013 Manufacture &#8211; Ayurvedic medical products- Filling of mushroom powder in gelatin capsules after following specified process amounts to manufacture or production of commercially distinct commodity -Entitle to deduction .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2653","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-GN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2653","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2653"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2653\/revisions"}],"predecessor-version":[{"id":5371,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2653\/revisions\/5371"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}