https://www.taxtmi.com/caselaws?id=64458 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80-I for construction activity, stating that construction of a building qualifies as the manufacture or production of an article or thing. The outcome of the issues related to car maintenance expenses and guarantee commission paid to the bank was not explicitly mentioned in the text. en-us Tue, 20 Mar 1990 00:00:00 +0530 Tue, 08 Feb 2011 10:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64458 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80-I for construction activity, stating that construction of a building qualifies as the manufacture or production of an article or thing. The outcome of the issues related to car maintenance expenses and guarantee commission paid to the bank was not explicitly mentioned in the text. Case-Laws Income Tax Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64458