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2021 (9) TMI 247 - HC - Income TaxDeduction u/s 10B - ‘manufacture’ defined u/s.2(29BA) - whether sculpturing and carving of dimensional block of granites and monument amounted to manufacture ? - HELD THAT:- Issue decided in favour of assessee as decided in M/S. JANNANI HOLDINGS [2021 (8) TMI 569 - MADRAS HIGH COURT] wherein held CIT(A) had elaborately examined the process through which the quarried rough stone goes through before it becomes a polished granite slab or tile or any other article. We are of the considered view that the Tribunal was right in confirming the order passed by the CIT(A) - Decided against revenue.
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