https://www.taxtmi.com/caselaws?id=69906 The Tribunal upheld the CIT(A)'s decision allowing the deduction under s. 80-IA of the IT Act for a manufacturer of detergent cakes. It concluded that detergents are distinct from soaps based on their properties and usage, supported by legal definitions and precedents. The Tribunal applied the principle of "ejusdem generis" to differentiate between the two categories, ruling in favor of the assessee and dismissing the Revenue's appeals. en-us Wed, 26 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69906 The Tribunal upheld the CIT(A)'s decision allowing the deduction under s. 80-IA of the IT Act for a manufacturer of detergent cakes. It concluded that detergents are distinct from soaps based on their properties and usage, supported by legal definitions and precedents. The Tribunal applied the principle of "ejusdem generis" to differentiate between the two categories, ruling in favor of the assessee and dismissing the Revenue's appeals. Case-Laws Income Tax Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69906