https://www.taxtmi.com/caselaws?id=64904 The Tribunal allowed the appeal, determining that the assessee qualified as a small-scale exporter eligible for weighted deduction under section 35B(1A) of the Income-tax Act, 1961. The Tribunal found that the assessee engaged in manufacturing activities by processing raw materials, reflected in financial records and supported by relevant equipment and labor expenses. The Tribunal directed the Income Tax Officer to reassess the claim in compliance with the law, resulting in a partial allowance of the appeal. en-us Tue, 09 Apr 1985 00:00:00 +0530 Fri, 11 Feb 2011 10:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64904 The Tribunal allowed the appeal, determining that the assessee qualified as a small-scale exporter eligible for weighted deduction under section 35B(1A) of the Income-tax Act, 1961. The Tribunal found that the assessee engaged in manufacturing activities by processing raw materials, reflected in financial records and supported by relevant equipment and labor expenses. The Tribunal directed the Income Tax Officer to reassess the claim in compliance with the law, resulting in a partial allowance of the appeal. Case-Laws Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64904