https://www.taxtmi.com/caselaws?id=201588 The High Court upheld its previous decision regarding the manufacturing status of stone crushing activities, citing legal precedents and dismissing the appellant's appeals challenging the judgment based on Supreme Court rulings. The Court reaffirmed that the conversion of stone boulders into smaller pieces qualifies as manufacturing under Section 80 IB (4) of the Income-tax Act, distinguishing it from mere mining activities. en-us Fri, 09 Jul 2010 00:00:00 +0530 Tue, 18 Jan 2011 19:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201588 The High Court upheld its previous decision regarding the manufacturing status of stone crushing activities, citing legal precedents and dismissing the appellant's appeals challenging the judgment based on Supreme Court rulings. The Court reaffirmed that the conversion of stone boulders into smaller pieces qualifies as manufacturing under Section 80 IB (4) of the Income-tax Act, distinguishing it from mere mining activities. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201588