https://www.taxtmi.com/caselaws?id=66356 The Tribunal allowed the assessee's appeals for the assessment years 1981-82 and 1982-83, granting deductions under sections 80J and 80HH. The Tribunal dismissed the Revenue's appeal for the assessment year 1984-85, upholding the CIT(A)'s decision to grant the assessee deductions under the mentioned sections. The Tribunal emphasized that ownership of machinery or direct employment of workers was not essential for claiming benefits under the sections, as long as the necessary conditions regarding labor and machinery were fulfilled by entities engaged in manufacturing on behalf of the assessee. en-us Tue, 21 Feb 1995 00:00:00 +0530 Wed, 23 Feb 2011 17:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66356 The Tribunal allowed the assessee's appeals for the assessment years 1981-82 and 1982-83, granting deductions under sections 80J and 80HH. The Tribunal dismissed the Revenue's appeal for the assessment year 1984-85, upholding the CIT(A)'s decision to grant the assessee deductions under the mentioned sections. The Tribunal emphasized that ownership of machinery or direct employment of workers was not essential for claiming benefits under the sections, as long as the necessary conditions regarding labor and machinery were fulfilled by entities engaged in manufacturing on behalf of the assessee. Case-Laws Income Tax Tue, 21 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66356