Cutting and polishing of diamond amounts to 'manufacture' for purposes of sec. 80-IC deductions
May 19, 2014[2014] 45 taxmann.com 67 (Mumbai - Trib.)
IT: Cutting and polishing of diamond amounts to manufacturing or production of article or thing and, therefore, an assessee, engaged in said activity, is entitled to claim deduction under section 80-IC
Regards
Prarthana Jalan
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