1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1202 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Asia Pacific Marbles P.vt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Anil Mishra i./b. PKP Legal Solution for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 22ND FEBRUARY, 2010 P.C. :- 1. The appeal was admitted on 30th July, 2008 on the following question of law, against the order of the ITAT dated 14th May, 2007 :- " Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in directing the Assessing Officer to allow deduction under section 80IB on production of marble slabs, which was disallowed by the Assessing Officer and confirmed by CIT(A) on the ground that production of marble slabs are not a manufacturing activity ? " 2. The principle laid down in the judgment of the Supreme Court in Income Tax /Officer V/s. Arihant Tiles & Marbles P. Ltd.1 will be applicable to the facts of the present case. The decision of the Supreme Court will cover the issue against the Revenue. The appeal is accordingly disposed of. The substantial question of law is accordingly answered in terms of the decision of the Supreme Court. There shall be no order as to costs. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.) 1 (2010) 320 I.T.R. 79 (S.C.)