Conversion of Blocks into Gitti Qualifies as ‘Production’: Section 80IA deduction allowed

Smt. Shakuntala Devi Vs CIT (Rajasthan High Court)

In the case of Smt. Shakuntala Devi vs. CIT, the Rajasthan High Court addressed the eligibility of a deduction under Section 80IA of the Income Tax Act for the production of gitti from sandstone blocks. The Assessing Officer had initially rejected the deduction claim, arguing that the appellant’s activity did not qualify as ‘manufacturing’ or ‘production’ based on precedents like Lucky Minmat Pvt. Ltd. vs. CIT. The appellant successfully challenged this decision, with the Commissioner of Income Tax (Ap

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