https://www.taxtmi.com/caselaws?id=63995 The Tribunal held that the appellant's activities, including designing, engineering, and assembling effluent treatment plants, constituted manufacturing or production of an article. Distinguishing the case from N.C. Budharaja & Co., the Tribunal allowed the appellant's claim for deduction under section 80-I of the Income-tax Act, directing the Assessing Officer to grant the deduction. The appeal was decided in favor of the appellant. en-us Fri, 28 Jun 1996 00:00:00 +0530 Thu, 03 Feb 2011 10:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63995 The Tribunal held that the appellant's activities, including designing, engineering, and assembling effluent treatment plants, constituted manufacturing or production of an article. Distinguishing the case from N.C. Budharaja & Co., the Tribunal allowed the appellant's claim for deduction under section 80-I of the Income-tax Act, directing the Assessing Officer to grant the deduction. The appeal was decided in favor of the appellant. Case-Laws Income Tax Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63995