TMI Blog2009 (4) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... peal, preferred by the Revenue, is directed against the order of the learned CIT(A) dated 28-3-2008 relating to the assessment year 2005-06. 2. The only dispute raised in this appeal relates to admissibility of deduction u/s 10B of the I.T. Act in respect of the activity undertaken by the assessee. 3. The assessee claimed to be engaged in hundred percent export oriented unit at Dhorka, Gurga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee is primarily purchasing raw-stone blocks, which are of sandstone, marble, granite etc. The assessee then cuts the same into the desired thickness after calibration. The sliced stone blocks are then put through various processes to give it the required polished surface, design, water absorption resistance. The end results are tiles of various dimensions and designs. The said tiles a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l are in the cases of World Wide Stones reported in 115 TTJ 613 (JP), Wolkem India Ltd. Vs. Asstt. CIT reported in 107 TTJ 439 (Jd), Akash Stone Industries Ltd. reported in 106 TTJ 128 (Mum.), Panachayil Industries reported in 7 SOT 96 (coch.), Suraj Marbles (P) Ltd. reported in TTJ 192 (Jp). In all the said decisions the Tribunal has held that the term production is wider than the manufacture and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be held that the assessee is doing the business of manufacturing and the assessee is entitled to the deduction claimed under section 10B of the act. This being so, and in the absence of any evidence, documentary or otherwise, to show that the finding as arrived at by the ld. CIT(A) is perverse or on the basis of wrong facts the finding of the ld. CIT(A) would have to be upheld and we do so. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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