https://www.taxtmi.com/caselaws?id=68283 Converting slate and sandstone blocks into marketable slabs and tiles was treated as manufacture, or at least production, because the processed goods acquired a distinct commercial identity, character and use; on that basis, deduction under section 80-IB was available. The appellate authority's power to admit an additional claim for deduction under section 80HHC was also recognised where the relevant facts were already on record, and the absence of a claim in the return was not an absolute bar; the claim was therefore admitted and remitted to the assessing authority for examination in accordance with law. en-us Fri, 29 Feb 2008 00:00:00 +0530 Tue, 02 Jan 2024 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68283 Converting slate and sandstone blocks into marketable slabs and tiles was treated as manufacture, or at least production, because the processed goods acquired a distinct commercial identity, character and use; on that basis, deduction under section 80-IB was available. The appellate authority's power to admit an additional claim for deduction under section 80HHC was also recognised where the relevant facts were already on record, and the absence of a claim in the return was not an absolute bar; the claim was therefore admitted and remitted to the assessing authority for examination in accordance with law. Case-Laws Income Tax Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68283