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<h1>Granite activities qualify as manufacturing for tax benefits under Income-tax Act</h1> The High Court of Karnataka held that activities involving extraction, cutting, and polishing of granite constitute manufacturing or production for ... Industrial Undertaking, Investment Allowance The High Court of Karnataka ruled that extraction of granite from a quarry, cutting it into various sizes, and polishing it qualifies as manufacturing or production for investment allowance under section 32A of the Income-tax Act, 1961. The decision was based on the principle established in Shankar Construction Co. v. CIT [1991] 189 ITR 463 (Kar). The court's decision was in favor of the taxpayer.
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