https://www.taxtmi.com/caselaws?id=29279 The High Court affirmed the Tribunal's decision that the assessee was entitled to relief under section 80-I for profits from the manufacture and sale of limestone from its own quarries. The Court held that the production of lime from limestone was an extension of quarrying and granted relief for profits from the sale of lime. However, relief was denied for profits from the manufacture of lime and limestone through third parties due to lack of control or supervision by the assessee. The Court ruled in favor of the assessee regarding relief under section 80-I for the manufacture of lime from limestone produced in its quarries. en-us Tue, 12 May 1981 00:00:00 +0530 Thu, 11 Mar 2010 18:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29279 The High Court affirmed the Tribunal's decision that the assessee was entitled to relief under section 80-I for profits from the manufacture and sale of limestone from its own quarries. The Court held that the production of lime from limestone was an extension of quarrying and granted relief for profits from the sale of lime. However, relief was denied for profits from the manufacture of lime and limestone through third parties due to lack of control or supervision by the assessee. The Court ruled in favor of the assessee regarding relief under section 80-I for the manufacture of lime from limestone produced in its quarries. Case-Laws Income Tax Tue, 12 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29279