Activity of sieving to separate dust particles is ‘manufacture’ under the SEZ Act, 2005: Madras HC [Read Order]

The Madras High Court while upholding the decision of the CIT(A) and Tribunal held that the Activity of sieving to separate dust particles is ‘manufacture’ under the SEZ Act, 2005. The Assessee, M/s.Vetrivel Minerals filed their return of income for the Assessment Year under consideration admitting total income and the assessee claimed deduction under Section […]

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