https://www.taxtmi.com/caselaws?id=71595 The Tribunal upheld the CIT's order under section 263, concluding that the activity carried on by the assessee did not amount to manufacture. Therefore, the assessee was not entitled to deduction under section 80-I of the Income-tax Act, 1961, and the appeal was dismissed. en-us Tue, 18 Jul 2000 00:00:00 +0530 Mon, 25 Apr 2011 18:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71595 The Tribunal upheld the CIT's order under section 263, concluding that the activity carried on by the assessee did not amount to manufacture. Therefore, the assessee was not entitled to deduction under section 80-I of the Income-tax Act, 1961, and the appeal was dismissed. Case-Laws Income Tax Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71595