{"id":55929,"date":"2025-08-16T10:22:02","date_gmt":"2025-08-16T04:52:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-dxn-herbal-manufacturing-india-p-ltd-2025-303-taxman-407-sc-editorial-dxn-herbal-manufacturing-india-p-ltd-v-ito-2018-257-taxman-492-madhc\/"},"modified":"2025-08-16T10:22:02","modified_gmt":"2025-08-16T04:52:02","slug":"ito-v-dxn-herbal-manufacturing-india-p-ltd-2025-303-taxman-407-sc-editorial-dxn-herbal-manufacturing-india-p-ltd-v-ito-2018-257-taxman-492-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-dxn-herbal-manufacturing-india-p-ltd-2025-303-taxman-407-sc-editorial-dxn-herbal-manufacturing-india-p-ltd-v-ito-2018-257-taxman-492-madhc\/","title":{"rendered":"ITO v. DXN Herbal Manufacturing (India) (P.) Ltd. (2025) 303 Taxman 407 (SC) Editorial : DXN Herbal Manufacturing (India) (P.) Ltd v. ITO (2018) 257 Taxman 492 (Mad)(HC)"},"content":{"rendered":"<p><strong><br \/><\/strong>The High Court held that filling mushroom powder into gelatin capsules after undergoing a specified process results in a new commercially distinct product, qualifying for deduction under s. 80-IB. Revenue\u2019s SLP was dismissed as the tax effect was less than \u20b95 crores in view of CBDT Circular No. 9\/2024 dated 17-9-2024. The decision affirms that value addition resulting in a new product meets the \u201cmanufacture\u201d test under s. 80-IB. (AYs 2003-04, 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB : Industrial undertakings-Manufacture-Filling of ushroom powder in gelatin capsules after following specified process amounts to manufacture or production of commercially distinct commodity-Eligible for deduction-SLP dismissed due to low tax effect [S. 268A, Art. 136]<\/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":[21],"tags":[],"class_list":["post-55929","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ey5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55929","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=55929"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55929\/revisions"}],"predecessor-version":[{"id":55930,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55929\/revisions\/55930"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}