Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 321 - HC - Income TaxConversion of stone boulders into smaller stone pieces - known as gitti by a process of stone crushing amounts to manufacture within the meaning of Section 80 IB (4) of the Income-tax Act - Held that: - conversion into lime and lime dust or concrete by stone crushers could legitimately be considered to be a manufacturing process while the mere mining of limestone and marble and cutting the same before it was sold in the market could not be so considered - no substantial questions of law - Appeal is dismissed
|