https://www.taxtmi.com/caselaws?id=64550 The Tribunal held that the assessee was not entitled to relief under section 80-I of the Income-tax Act as he did not meet the requirements of owning a factory, machinery, and directly employing workers in the manufacturing process. The Tribunal emphasized that the manufacturing process must be carried out in the assessee's own premises with his machinery and directly employed workers to qualify for the relief. The appeals were dismissed, affirming the lower authorities' decisions, as the cited case laws were deemed inapplicable to the specific requirements of section 80-I. en-us Mon, 25 Aug 1986 00:00:00 +0530 Tue, 08 Feb 2011 15:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64550 The Tribunal held that the assessee was not entitled to relief under section 80-I of the Income-tax Act as he did not meet the requirements of owning a factory, machinery, and directly employing workers in the manufacturing process. The Tribunal emphasized that the manufacturing process must be carried out in the assessee's own premises with his machinery and directly employed workers to qualify for the relief. The appeals were dismissed, affirming the lower authorities' decisions, as the cited case laws were deemed inapplicable to the specific requirements of section 80-I. Case-Laws Income Tax Mon, 25 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64550