Stone Crusher Operations Not Considered Manufacturing for Section 80IB Tax Deductions; Sham Transactions Also Ineligible.

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....Deduction u/s 80IB - The running of stone crusher is a business involving converting of boulders into smaller stones like bajri, etc which is not considered manufacturing for the purpose of 80IB. - A sham transaction in no way can be eligible for deduction u/s 80IB. - AT....