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    <title>2010 (12) TMI 1239 - ITAT AHMEDABAD</title>
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    <description>The Tribunal found that the assessee&#039;s cutting and polishing of marble stones constituted manufacturing activity, entitling them to a deduction under section 80IB of the Income Tax Act, 1961 for the assessment year 2005-06. The matter was remanded to the Assessing Officer for verification of calculations and proper allowance of the deduction in accordance with the law. The appeal was treated as allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=186068</link>
      <description>The Tribunal found that the assessee&#039;s cutting and polishing of marble stones constituted manufacturing activity, entitling them to a deduction under section 80IB of the Income Tax Act, 1961 for the assessment year 2005-06. The matter was remanded to the Assessing Officer for verification of calculations and proper allowance of the deduction in accordance with the law. The appeal was treated as allowed for statistical purposes.</description>
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