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Income Tax - Highlights / Catch Notes

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Deduction u/s 10B - ‘manufacture’ defined u/s.2(29BA) - whether ...


Granite Sculpturing Qualifies as "Manufacture" u/s 2(29BA), Eligible for Tax Deductions u/s 10B.

September 6, 2021

Case Laws     Income Tax     HC

Deduction u/s 10B - ‘manufacture’ defined u/s.2(29BA) - whether sculpturing and carving of dimensional block of granites and monument amounted to manufacture ? - Held Yes - HC

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