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Sec C Caselaws Itat Stone Crusher Unit

In this case the assessee's acitivites of mining and crushing of boulders and sale of excavated materials and stone grits was held to be manufacturing and processing of articles and things as to entitle deduction under section 80IB. v) ITO, Udaipur vs. M/s Arihant Tiles and Marbles (P) Ltd. in Civil Appeal no. 8036 of 2009 order dated 2.12.2009 ...

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