https://www.taxtmi.com/caselaws?id=120106 The Tribunal held that the assessee's process of converting jumbo adhesive tapes into smaller products constituted manufacturing, entitling the assessee to a deduction under section 80-IB of the Income-tax Act, provided other conditions were met. The Tribunal overturned the CIT(A)'s decision, directing the Assessing Officer to grant the deduction if all statutory requirements were satisfied. en-us Thu, 20 Jul 2006 00:00:00 +0530 Wed, 01 Aug 2012 00:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120106 The Tribunal held that the assessee's process of converting jumbo adhesive tapes into smaller products constituted manufacturing, entitling the assessee to a deduction under section 80-IB of the Income-tax Act, provided other conditions were met. The Tribunal overturned the CIT(A)'s decision, directing the Assessing Officer to grant the deduction if all statutory requirements were satisfied. Case-Laws Income Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120106