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    <title>High Court: Cutting, painting, welding stainless steel pipes is &quot;manufacture&quot; u/s 80IC, eligible for tax deductions.</title>
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    <description>Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - whether manufacturing of &quot;Route Markers&quot; falls within the definition of &quot;manufacture&quot; - held Yes - HC</description>
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      <description>Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - whether manufacturing of &quot;Route Markers&quot; falls within the definition of &quot;manufacture&quot; - held Yes - HC</description>
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