https://www.taxtmi.com/caselaws?id=392400 The High Court upheld the Tribunal's decision that converting raw Urad into Urad Dhal constituted a manufacturing activity, entitling the Assessee to deductions under Section 80IA. The Court's analysis emphasized a broad interpretation of "manufacturing activity," aligning with previous rulings on similar cases involving agricultural product conversion. This decision reinforced the Assessee's eligibility for deductions, highlighting the promotion of industrial development through expansive definitions of manufacturing activities. en-us Fri, 07 Feb 2020 00:00:00 +0530 Wed, 26 Feb 2020 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392400 The High Court upheld the Tribunal's decision that converting raw Urad into Urad Dhal constituted a manufacturing activity, entitling the Assessee to deductions under Section 80IA. The Court's analysis emphasized a broad interpretation of "manufacturing activity," aligning with previous rulings on similar cases involving agricultural product conversion. This decision reinforced the Assessee's eligibility for deductions, highlighting the promotion of industrial development through expansive definitions of manufacturing activities. Case-Laws Income Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392400