https://www.taxtmi.com/caselaws?id=71388 The Tribunal allowed the departmental appeal, finding the company ineligible for the deduction under section 80HH due to engaging in manufacturing activity before the specified date. Additionally, the Tribunal upheld the order of the ITO regarding the levy of interest under section 139(8), emphasizing the automatic nature of the levy but allowing for the assessee to seek a waiver or reduction based on the provisions of rule 117A. en-us Fri, 11 Jun 1982 00:00:00 +0530 Sat, 23 Apr 2011 11:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71388 The Tribunal allowed the departmental appeal, finding the company ineligible for the deduction under section 80HH due to engaging in manufacturing activity before the specified date. Additionally, the Tribunal upheld the order of the ITO regarding the levy of interest under section 139(8), emphasizing the automatic nature of the levy but allowing for the assessee to seek a waiver or reduction based on the provisions of rule 117A. Case-Laws Income Tax Fri, 11 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71388