https://www.taxtmi.com/caselaws?id=180941 The High Court ruled in favor of the appellant, holding that the ITAT erred in disallowing the benefit under Section 10B of the Income Tax Act. The Court found that the appellant's activities, involving the processing of marble slabs and tiles, constituted manufacturing as per the Supreme Court's precedent. The Court also addressed the denial of benefit under Section 80HHC, which was not pursued further by the appellant due to minimal financial impact and the absence of an appeal from the revenue. en-us Wed, 29 Aug 2012 00:00:00 +0530 Wed, 14 Mar 2018 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180941 The High Court ruled in favor of the appellant, holding that the ITAT erred in disallowing the benefit under Section 10B of the Income Tax Act. The Court found that the appellant's activities, involving the processing of marble slabs and tiles, constituted manufacturing as per the Supreme Court's precedent. The Court also addressed the denial of benefit under Section 80HHC, which was not pursued further by the appellant due to minimal financial impact and the absence of an appeal from the revenue. Case-Laws Income Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180941