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Income Tax Officer,Udaipur vs M/S Arihant Tiles & Marbles(P)Ltd on 2 December, 2009

We have considered all the activities carried out by the assessee in the light of the observation of the Hon'ble Supreme Court in the case of M/s. Arihant Tiles and Marbles Pvt. Ltd. (supra) and we are of the view that activities carried out by the eligible unit of the assessee is manufacturing activity and is eligible for deduction u/s 80 IB of the IT Act.
Supreme Court of India Cites 18 - Cited by 119 - S H Kapadia - Full Document
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