https://www.taxtmi.com/caselaws?id=11226 The court ruled against the assessee, determining that the cutting and polishing of granite slabs did not constitute manufacturing or production, leading to the denial of deductions under sections 32A and 80-I of the Income-tax Act. The court did not address the classification of cranes as transport vehicles, as the main issue was the lack of manufacturing process. The decisions favored the Department over the assessee on all three issues. en-us Fri, 02 Apr 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11226 The court ruled against the assessee, determining that the cutting and polishing of granite slabs did not constitute manufacturing or production, leading to the denial of deductions under sections 32A and 80-I of the Income-tax Act. The court did not address the classification of cranes as transport vehicles, as the main issue was the lack of manufacturing process. The decisions favored the Department over the assessee on all three issues. Case-Laws Income Tax Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11226