Income Tax Officer vs Arihant Tiles & Marbles (P) Ltd.*

Authority: Supreme Court Date: 2009-12-02 AY: 2011-12 Section: 2(29BA), 80-IA Acts: Income Tax Act 1961, Finance Act 2009 Result: Assessee Citation: (2009) 227 CTR (SC) 513 : (2010) 320 ITR 79 : (2010) 186 TAXMAN 439 : (2009) 32 DTR 161 Justices: S.H. Kapadia, J.M. Panchal & H.L. Dattu, JJ. Appeal No: Civil Appeal Nos. 8036 & 8039 of 2009**
Whether conversion of marble blocks by sawing into slabs and tiles and polishing amounts to 'manufacture or production of article or thing' so as to entitle the assessee to deduction under s. 80-IA of the IT Act, 1961 --- Held Yes

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