Manufacture of herbal product from herbs, manually and with use of small machinery, eligible for deduction u/s 80IA

CIT Vs M/s. Cavinkare Private Limited (Madras High Court)

Conclusion: Deduction u/s 80IA eligible when herbal product is manufactured from herbs, manually and with the use of some chemicals and small machinery.

Facts: Assessee is engaged in converting herbs into herbal powder which involves processing of drying of herbs, fumigation, grinding & sieving, blending, quality control and packing. Benefit u/s 80IA was denied to the assessee alleging that they were not engaged in any acti

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