High Court Grants Tax Exemption for Job Work on Ceramic Tiles u/s 80IA, Recognizes New Product Creation.

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....Deduction u/s 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is manufacture but also an activity which is something beyond manufacture and which brings a new product into existence - exemption allowed - HC....