S. 80-IB Process of conversion of limestone into lime and lime dust is a manufacturing process

HIGH COURT OF HIMACHAL PRADESH Commissioner of Income-tax, Shimla Versus Smt. Supriya Gill IT Appeal Nos. 29 TO 31 of 2008 OCTOBER  4, 2012 JUDGMENT Deepak Gupta, J – These appeals are being disposed of by this common judgment since the following identical questions of law are involved in these appeals: “(i)         Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was right in law in holding that converting limestone into limestone powder was a manufacturing activity and income derived from such activity was thus eligibl...