Supreme Court (SC) [2010-TIOL-04- SC-IT] in the case of Oracle Software India Ltd. (Taxpayer) on the issue of whether the process of converting a blank compact disc (CD) into a recorded CD, by duplicating the master copy of software on it, constitutes 'manufacture' under the Indian Tax Law (ITL) for the purpose of claiming tax holiday. The SC held that the processing of recordable media on to a blank CD amounts to 'manufacture' under the ITL,
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