https://www.taxtmi.com/caselaws?id=71853 The Tribunal upheld the CIT(A)'s decision, determining that the assessee's activities under the TIFR contract constituted manufacturing, making 70% of the contract value eligible for deduction under section 80-I. The Revenue's appeal was dismissed as the Tribunal found no issues with the CIT(A)'s order. en-us Mon, 08 Sep 2003 00:00:00 +0530 Wed, 01 Aug 2012 00:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71853 The Tribunal upheld the CIT(A)'s decision, determining that the assessee's activities under the TIFR contract constituted manufacturing, making 70% of the contract value eligible for deduction under section 80-I. The Revenue's appeal was dismissed as the Tribunal found no issues with the CIT(A)'s order. Case-Laws Income Tax Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71853