Soapstone Crushing Qualifies as Production, Eligible for Tax Deductions Under Income Tax Act Sections 80I/80IA.

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....Addition u/s 80I/80IA - crushing of shop stone - the outcome being the soap stone powder of different grades is a different and distinct marketable article from the input which is raw boulder soap stone - the process which is undertaken by the assessee is production and manufactured eligible for deduction U/s 80I & IA....