High Court affirms ITAT decision: Sharpener blades & glue production qualify as manufacturing for tax deduction

The High Court Bombay upheld the ITAT decision that sharpener blades and glue production constitute manufacturing, entitling the assessee to deduction under Section 80IA of the Income Tax Act. The appeals were dismissed, and no costs were awarded.

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The High Court Bombay upheld the ITAT decision that sharpener blades and glue production constitute manufacturing, entitling the assessee to deduction under Section 80IA of the Income Tax Act. The appeals were dismissed, and no costs were awarded.

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