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S. 10B Conversion of marble blocks into the polished slabs & tiles constitutes manufacture
Case Law Details
- Case Name
- M/s Grace Exports Vs. ITO Ward-2 (1) (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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HIGH COURT OF RAJASTHAN
Grace Exports
Versus
Income-tax Officer
IT Appeal No. 16 of 2010
Date of pronouncement- 29.08.2012
JUDGMENT
1. This appeal under s. 260A of the Income-tax Act, 1961 (‘the Act’) is directed against the judgment and order date 13th July, 2009 as passed by the Tribunal, Jodhpur Bench, Jodhpur in ITA No. 357/Ju/2008 for the asst. yr. 2004-05. This appeal has been admitted on the following substantial questions of law :
“(1) Whether the Tribunal was justified in disallowing the benefit available to assessee under s. 10B of the Income-tax A...
