https://www.taxtmi.com/caselaws?id=61618 Income qualifies for section 80-IB only where it has a direct nexus with the industrial undertaking's manufacturing activity. Labour charges from job work for a sister concern were treated as eligible because the same manufacturing setup was used and the processing itself was found to be manufacturing in nature. Trading profit from separately billed geared motors was not finally decided and was remitted for fresh factual examination of whether the motor was merely an aid or an inseparable component of the product. The interaction between section 80HHC and section 80-IB under section 80-IA(9) was also sent back for reconsideration in light of later authority. en-us Fri, 25 Apr 2008 00:00:00 +0530 Thu, 13 Jan 2011 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61618 Income qualifies for section 80-IB only where it has a direct nexus with the industrial undertaking's manufacturing activity. Labour charges from job work for a sister concern were treated as eligible because the same manufacturing setup was used and the processing itself was found to be manufacturing in nature. Trading profit from separately billed geared motors was not finally decided and was remitted for fresh factual examination of whether the motor was merely an aid or an inseparable component of the product. The interaction between section 80HHC and section 80-IB under section 80-IA(9) was also sent back for reconsideration in light of later authority. Case-Laws Income Tax Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61618