Deduction u/s 10B - manufacturing activity or not - the process ...

Rock Extraction Deemed Manufacturing, Section 10B Deduction Allowed for Transformation into New Product with Distinct Use.

September 1, 2015

Case Laws Income Tax AT

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 object or article or thing into a new and a distinct object or thing having a different name, character and use - deduction allowed - AT

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Deduction u/s 10B - manufacturing activity or not - the process ...

Rock Extraction Deemed Manufacturing, Section 10B Deduction Allowed for Transformation into New Product with Distinct Use.

September 1, 2015

Case Laws Income Tax AT

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