https://www.taxtmi.com/caselaws?id=119295 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80-IA of the Income-tax Act for income derived from manufacturing photo identity cards. The Tribunal held that the activity constituted 'manufacture' or 'production' of an article, qualifying the assessee's undertaking as an 'industrial undertaking'. Voter identity cards were classified as 'goods', not falling under Eleventh Schedule restrictions. The notice under section 148 for reassessment was deemed valid. The CIT (Appeals) orders were overturned, directing the Assessing Officer to grant the deduction under section 80-IA. en-us Fri, 10 Aug 2007 00:00:00 +0530 Tue, 31 Jul 2012 23:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119295 The Tribunal ruled in favor of the assessee, allowing the deduction under section 80-IA of the Income-tax Act for income derived from manufacturing photo identity cards. The Tribunal held that the activity constituted 'manufacture' or 'production' of an article, qualifying the assessee's undertaking as an 'industrial undertaking'. Voter identity cards were classified as 'goods', not falling under Eleventh Schedule restrictions. The notice under section 148 for reassessment was deemed valid. The CIT (Appeals) orders were overturned, directing the Assessing Officer to grant the deduction under section 80-IA. Case-Laws Income Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119295