https://www.taxtmi.com/caselaws?id=186409 The judgment concludes that converting limestone into limestone powder qualifies as a manufacturing activity eligible for deduction under Section 80IB of the Income Tax Act, 1961. Citing legal definitions, precedents, and Apex Court interpretations, the Court affirms that the transformation process meets the criteria for manufacturing. The decision emphasizes that a complete change resulting in a commercially different product signifies manufacturing, ultimately ruling in favor of the assessee and dismissing the appeal. en-us Wed, 09 Dec 2009 00:00:00 +0530 Fri, 16 Sep 2016 16:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186409 The judgment concludes that converting limestone into limestone powder qualifies as a manufacturing activity eligible for deduction under Section 80IB of the Income Tax Act, 1961. Citing legal definitions, precedents, and Apex Court interpretations, the Court affirms that the transformation process meets the criteria for manufacturing. The decision emphasizes that a complete change resulting in a commercially different product signifies manufacturing, ultimately ruling in favor of the assessee and dismissing the appeal. Case-Laws Income Tax Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186409