https://www.taxtmi.com/caselaws?id=65395 The Tribunal upheld the CIT(A)'s decision that the assessee's activities of processing stone blocks into tiles constituted manufacturing under section 10B of the Act. The Tribunal found the end product, tiles, to be a distinct commercial product resulting from value-added processes, qualifying for the deduction. The Revenue's appeals were dismissed, affirming the assessee's eligibility for the deduction. en-us Fri, 29 Aug 2008 00:00:00 +0530 Mon, 06 Aug 2012 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65395 The Tribunal upheld the CIT(A)'s decision that the assessee's activities of processing stone blocks into tiles constituted manufacturing under section 10B of the Act. The Tribunal found the end product, tiles, to be a distinct commercial product resulting from value-added processes, qualifying for the deduction. The Revenue's appeals were dismissed, affirming the assessee's eligibility for the deduction. Case-Laws Income Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65395