Tribunal Confirms Assessee's Manufacturing Status, Grants Deduction u/s 10-B for Granite Processing Activities.

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....Benefit of deduction u/s 10-B - revenue contended that, assessee is not engaged in manufacture of any article or thing - exercise of processing and not that of manufacture undertake by assessee - In the case on hand, the CIT(A) had elaborately examined the process through which the quarried rough stone goes through before it becomes a polished granite slab or tile or any other article - Tribunal was right in confirming the order passed by the CIT(A) - HC....