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1. Deduction u/s 80IB - Manufacturing activity - claim denied as assessee company is only providing services to mineral oil concerns and generation of logs does not amount...

2. Disallowance of additional depreciation claimed u/s 32(1)(iia) - We are convinced with the alternative contention of the assessee. We have earlier noticed that the A.O....

3. “Manufacture or production of goods” – an exemption or a litigation in negative list - Article

4. Deduction u/s 80JJA - cutting and polishing of diamond is a manufacturing or production of article or thing for claiming deduction u/s 80JJAA of the Act - AT

5. Deduction u/s 80IC - the cutting and polishing of diamond amounts to manufacturing or production of article or thing as envisaged for the purpose of claiming deduction...

6. Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct...

7. Classification of import of Multimedia Speakers - The additional feature of FM radio in the speaker, in our opinion, would again not convert the huge speaker into a FM...

8. Additional depreciation - The cut and polished diamond could not be treated a new article or thing and that cutting and polishing of diamonds cannot be held...

9. Deduction u/s 10B - manufacturing activity or not - the process of extraction of rock and converting it into dimensional block had resulted in transformation of the...

10. The case involves a dispute regarding the eligibility of deduction u/s 80IB for profits derived from repairs and maintenance services of moulds in an industrial...

11. Deduction u/s 80IA - Whether coating with oxides of noble metals on titanium metal electrode/anode bringing about a change in its character and user for making it fit...

12. Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019

13. Manufacture and Other Operations in Warehouse Regulations, 2019

14. Additional depreciation on windmill - the assessee is not engaged in the business of manufacture or production of an article or thing prior to the manufacture of the...

15. The appeal addressed the scope of the terms "manufacture" and "production" u/s 80IA of the Income-tax Act. The court held that the conversion of blocks into polished...