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2017 (9) TMI 1694 - HC - Income TaxDeduction u/s 10AA - proof of manufacturing activity - Held that:- The activity which was carried out comes within the area of manufacturing and trading will go together. In that view of the matter, taking into consideration the circular issued by the Ministry of Commerce of Industry as referred above the view taken by the authorities is required to be confirmed. The appeal preferred by the department against the same assessee. See COMMISSIONER OF INCOME TAX-I, JAIPUR (RAJ) VERSUS M/S GOENKA DIAMOND & JEWELLERS LTD [2017 (8) TMI 1405 - RAJASTHAN HIGH COURT]. - Decided in favour of the assessee.
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