Court Rules Stone Extraction and Cutting Not "Manufacturing Activity" u/ss 80HH, 80I; No Tax Deductions Allowed. https://www.taxtmi.com/highlights?id=3889 Deduction u/s 80HH & 80I - whether extracting stones and then cutting them into the required size and weight, can be held as 'manufacturing activity' - held no - HC en-us Thu, 31 May 2012 13:44:55 +0530 Thu, 31 May 2012 13:44:55 +0530 TaxTMI RSS Generator Court Rules Stone Extraction and Cutting Not "Manufacturing Activity" u/ss 80HH, 80I; No Tax Deductions Allowed. https://www.taxtmi.com/highlights?id=3889 Deduction u/s 80HH & 80I - whether extracting stones and then cutting them into the required size and weight, can be held as 'manufacturing activity' - held no - HC Highlights Income Tax Thu, 31 May 2012 13:44:55 +0530 https://www.taxtmi.com/highlights?id=3889