where the export out of India is of goods or merchandise [manufactured or processed by the assessee,][the profits derived from such export shall ... where the export out of India is of goods or merchandise ] [manufactured or processed by the assessee,] [Substituted by Act 18 of 1992, Section
where the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with ... power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. (3) The amount of deduction
burns any lime or charcoal or collects, subjects to any manufacturing process, or removes any forest-produce; (c) contrary to any prohibition under section
where the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with ... power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. (3) The amount of deduction
where the industrial undertaking manufactures or produces articles or things, the undertaking employes ten or more workers in a manufacturing process carried on with ... power, or employes twenty or more workers in a manufacturing process carried on without the aid of power: Provided that the condition in clause
backward area; (iv) it employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more ... workers in a manufacturing process carried on without the aid of power. Explanation. - Where any machinery or plant or any part thereof previously used
operations carried out in crop husbandry, animal husbandry or veterinary medicine), manufacture, processing, preparation, treatment, packing, packaging, transport or holding of such food ... which to food for a technological (including organoleptic) purpose in the manufacture, processing, preparation, treatment, packing, packaging, transport or holding of such food results
preceding twelve months, and in any part of which a manufacturing process is being carried on or is ordinarily so carried on, but does ... pressing, decortication of groundnuts, the manufacture of coffee, indigo, lac, rubber, sugar (including gur ) or tea or any manufacturing process which is incidental
carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable
other appliances whereby power is generated, transformed, transmitted or applied; (k) “manufacturing process” means any process for— (i) making, altering, repairing, ornamenting, finishing, packing, oiling ... principal employer, whether for remuneration or not, in any manufacturing process, or in cleaning any part of the machinery or premises used for a manufacturing
