https://www.taxtmi.com/caselaws?id=186069 The Tribunal determined that the assessee's cutting and polishing of marble stone constituted manufacturing activity eligible for deduction under section 80IB of the Income Tax Act, 1961 for the assessment year 2003-04. The Tribunal relied on a Supreme Court judgment to support the classification of the assessee as an Industrial Undertaking engaged in manufacturing and production. Consequently, the Tribunal directed the Assessing Officer to verify the calculations and grant the deduction under section 80IB to the assessee. The appeal was allowed for statistical purposes, with the order issued on 12.02.2010. en-us Fri, 12 Feb 2010 00:00:00 +0530 Tue, 06 Sep 2016 18:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186069 The Tribunal determined that the assessee's cutting and polishing of marble stone constituted manufacturing activity eligible for deduction under section 80IB of the Income Tax Act, 1961 for the assessment year 2003-04. The Tribunal relied on a Supreme Court judgment to support the classification of the assessee as an Industrial Undertaking engaged in manufacturing and production. Consequently, the Tribunal directed the Assessing Officer to verify the calculations and grant the deduction under section 80IB to the assessee. The appeal was allowed for statistical purposes, with the order issued on 12.02.2010. Case-Laws Income Tax Fri, 12 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186069