Dismissing the appeal of the revenue the Court held that process of converting raw urad into urad dhal is a manufacturing activity undertaken by assessee and therefore, assessee would be entitled to deduction. (AY. 2003 -04 )
CIT v. S. Mahalakshmi (Smt) (2020) 274 Taxman 179 / 189 DTR 256 / 315 CTR 919 (Mad.)(HC)
S. 8IA : Industrial undertakings – Manufacture – Process of converting raw urad into urad dhal is a manufacturing activity – Entitle to deduction .