https://www.taxtmi.com/caselaws?id=71906 The Tribunal upheld the reassessment order dated 27-1-2004, allowing the deduction under section 80-IA. The CIT's action under section 263 to withdraw the deduction was deemed unjustified as the Assessing Officer had adequately considered the manufacturing activities of the assessee. The Tribunal found the reassessment order was not erroneous or prejudicial to revenue, setting aside the CIT's decision and ruling in favor of the assessee. en-us Tue, 18 Nov 2008 00:00:00 +0530 Fri, 12 Feb 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71906 The Tribunal upheld the reassessment order dated 27-1-2004, allowing the deduction under section 80-IA. The CIT's action under section 263 to withdraw the deduction was deemed unjustified as the Assessing Officer had adequately considered the manufacturing activities of the assessee. The Tribunal found the reassessment order was not erroneous or prejudicial to revenue, setting aside the CIT's decision and ruling in favor of the assessee. Case-Laws Income Tax Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71906