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2020 (9) TMI 628 - HC - Income TaxEntitlement to claim deduction u/s. 10B - manufacturing activities - whether assessee is only polishing the crystals and thereafter assembling the glass and crystals and the process undertaken by the assessee would not bring anything new into existence? - HELD THAT:- Substantial question of law has been answered by a Bench of this Court in SAINT GOBAIN CRYSTALS & DETECTORS INDIA (P.) LTD. [2015 (5) TMI 686 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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