Process of sieving carried out to separate dust particles from raw material amounts to ‘manufacturing’

INCOME TAX : Process of sieving carried out by assessee in its SEZ unit in order to separate dust particles from raw material such as silicon, sand and waste before reselling same as semi finished product in market amounted to 'manufacturing' and, thus, assessee was eligible to claim exemption under section 10AA

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195320/process-of-sieving-carried-out-to-separate-dust-particles-from-raw-material-amounts-to-‘manufacturing’.aspx