https://www.taxtmi.com/caselaws?id=58404 The ITAT BOMBAY-B ruled in favor of the assessee, allowing the deduction under section 80J of the IT Act for the grinding job work undertaken. The Tribunal held that the grinding activity constitutes manufacturing or producing articles as required by the Act, emphasizing that the end-product was distinct from the original material and served a different purpose. The Tribunal rejected the Department's argument that manufacturing necessitates creating an entirely new product, stating that such a requirement was not a universal standard. Ultimately, the appeal was allowed, granting the assessee the claimed deduction. en-us Wed, 10 Jun 1981 00:00:00 +0530 Sat, 18 Dec 2010 18:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58404 The ITAT BOMBAY-B ruled in favor of the assessee, allowing the deduction under section 80J of the IT Act for the grinding job work undertaken. The Tribunal held that the grinding activity constitutes manufacturing or producing articles as required by the Act, emphasizing that the end-product was distinct from the original material and served a different purpose. The Tribunal rejected the Department's argument that manufacturing necessitates creating an entirely new product, stating that such a requirement was not a universal standard. Ultimately, the appeal was allowed, granting the assessee the claimed deduction. Case-Laws Income Tax Wed, 10 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58404