https://www.taxtmi.com/caselaws?id=220740 The High Court allowed the Revenue's appeal, setting aside the orders of the Tribunal and the Appellate Commissioner. The court affirmed that profits from the service activities of laying and polishing tiles do not qualify for deductions under section 80-I of the Income-tax Act, 1961. The judgment highlighted the distinction between manufacturing activities, eligible for deductions, and service activities, which do not meet the criteria for deductions under the specified section. en-us Mon, 13 Sep 2010 00:00:00 +0530 Wed, 23 Jan 2013 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220740 The High Court allowed the Revenue's appeal, setting aside the orders of the Tribunal and the Appellate Commissioner. The court affirmed that profits from the service activities of laying and polishing tiles do not qualify for deductions under section 80-I of the Income-tax Act, 1961. The judgment highlighted the distinction between manufacturing activities, eligible for deductions, and service activities, which do not meet the criteria for deductions under the specified section. Case-Laws Income Tax Mon, 13 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220740