Sec. 80-IB of the Income-tax Act, 1961 - Deduction - Tribunal was justified in holding that the process of converting raw Urad into Urad Dhal is a manufacturing activity undertaken by the Assessee and therefore, the Assessee was entitled to deduction under section 80IA of the Act. Thus, High Court dismissed the tax appeal of the revenue. - CIT V/s S. MAHALAKSHMI - [2020] 315 CTR 919 (MAD)