https://www.taxtmi.com/caselaws?id=119503 The Tribunal upheld the CIT (Appeals) decision to allow deduction under Section 80-IB for profits related to training, after-sales services, repairs, and value-added manufacturing activities involving imported components. The revenue's appeal was dismissed as the Tribunal found a nexus between these activities and the industrial undertaking, considering them as profits derived from the manufacturing process. en-us Fri, 20 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 00:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119503 The Tribunal upheld the CIT (Appeals) decision to allow deduction under Section 80-IB for profits related to training, after-sales services, repairs, and value-added manufacturing activities involving imported components. The revenue's appeal was dismissed as the Tribunal found a nexus between these activities and the industrial undertaking, considering them as profits derived from the manufacturing process. Case-Laws Income Tax Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119503