Manufacture

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pradeep (Querist)
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16 December 2010 One of my clients are solictiors and they basically advice to foreign companies

There process is as follows,
They received information via mail,
and then they process that information in respective departmentsn of thier company and then by gathering the information with the respective department
then they guide to clients by via mail

They Treat the whole process as Transmission of Data

Whether this amounts to manufacture

yes or no Give with reason

and if yes whether it would get a deduction u/s 80 IA.

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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17 December 2010 No, It cannot be manufacture, since he not producing ang goods. No 80IA will not apply.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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17 December 2010 AGREE WITH MR. S.K. BHAGAT G,

AS PER FOREIGN TRADE POLICY 2004-2009, PARA 9.37 Manufacture" means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes such as refrigeration, re-packing, polishing, labelling. Re-conditioning repair, remaking, refurbishing, testing, calibration, re-engineering. Manufacture, for the purpose of this Policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.

They are not producing ang goods. hence No 80IA will not apply.

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