https://www.taxtmi.com/caselaws?id=119205 The Tribunal dismissed the Revenue's appeals and affirmed the CIT(A)'s decision, granting the assessee deductions under sections 80HH and 80-I of the Income-tax Act, 1961. It concluded that the conversion of granite boulders into commercially distinct aggregates constituted manufacturing. The Tribunal directed the Assessing Officer to independently apply these deductions to the assessee's eligible profits. en-us Thu, 01 Jan 2004 00:00:00 +0530 Fri, 28 Jun 2024 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119205 The Tribunal dismissed the Revenue's appeals and affirmed the CIT(A)'s decision, granting the assessee deductions under sections 80HH and 80-I of the Income-tax Act, 1961. It concluded that the conversion of granite boulders into commercially distinct aggregates constituted manufacturing. The Tribunal directed the Assessing Officer to independently apply these deductions to the assessee's eligible profits. Case-Laws Income Tax Thu, 01 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119205