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2017 (2) TMI 1268 - HC - Income TaxDeduction under section 10BA - proof of fulfillment of the conditions laid down in the Act for claiming the said deduction - scope of manufacturing activity - Held that:- In view of the observations made by the Supreme Court in the case of ITO v. Arihant Tiles and Marbles (P.) Ltd. (2009 (12) TMI 1 - SUPREME COURT) we are of the opinion that the process which has been prescribed by the Tribunal in para 10 clearly covers the process and will cover under section 10BA. Therefore, in our view, the view taken by the Tribunal is just and proper and no interference in the judgment of the Tribunal is called for. The issue is answered in favour of the assessee and against the Department.
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