https://www.taxtmi.com/caselaws?id=253672 The High Court held that the job work activities of screen printing and embossing on ceramic tiles constituted manufacturing, making the assessee eligible for deductions under Section 80-IA of the Income Tax Act. The court emphasized that the processes resulted in a new and distinct product, aligning with legal definitions of manufacturing. The Revenue's appeals were dismissed, and the judgment favored the assessee, affirming the eligibility for deductions under Section 80-IA. en-us Tue, 01 Jul 2014 00:00:00 +0530 Tue, 12 May 2015 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253672 The High Court held that the job work activities of screen printing and embossing on ceramic tiles constituted manufacturing, making the assessee eligible for deductions under Section 80-IA of the Income Tax Act. The court emphasized that the processes resulted in a new and distinct product, aligning with legal definitions of manufacturing. The Revenue's appeals were dismissed, and the judgment favored the assessee, affirming the eligibility for deductions under Section 80-IA. Case-Laws Income Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253672