https://www.taxtmi.com/caselaws?id=69597 The Tribunal upheld the order of the CIT (Appeals) granting relief under section 80HHC and investment allowance on Fork Lifts to the assessee involved in quarrying and processing granite stones for export. It determined that the activities constituted manufacturing or production, aligning with precedents and Circular No. 729 issued by the CBDT. The Revenue's appeal was dismissed, affirming the eligibility of the assessee for benefits under section 80HHC based on the manufacturing processes applied to granite extraction and processing. en-us Wed, 11 Jun 1997 00:00:00 +0530 Thu, 07 Apr 2011 18:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69597 The Tribunal upheld the order of the CIT (Appeals) granting relief under section 80HHC and investment allowance on Fork Lifts to the assessee involved in quarrying and processing granite stones for export. It determined that the activities constituted manufacturing or production, aligning with precedents and Circular No. 729 issued by the CBDT. The Revenue's appeal was dismissed, affirming the eligibility of the assessee for benefits under section 80HHC based on the manufacturing processes applied to granite extraction and processing. Case-Laws Income Tax Wed, 11 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69597