https://www.taxtmi.com/caselaws?id=122840 The Tribunal upheld the CIT(A)'s decision, ruling that milling wheat into rawa, bran, atta, and maida qualifies as manufacturing under section 80-IB of the Income Tax Act. The activities resulted in distinct end-products with different commercial identities, meeting the criteria for the deduction. The Tribunal emphasized the significant transformation of raw materials into new articles, dismissing the revenue's appeal and affirming the assessee's entitlement to the deduction under section 80-IB. en-us Fri, 30 Jan 2009 00:00:00 +0530 Thu, 06 Jun 2013 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122840 The Tribunal upheld the CIT(A)'s decision, ruling that milling wheat into rawa, bran, atta, and maida qualifies as manufacturing under section 80-IB of the Income Tax Act. The activities resulted in distinct end-products with different commercial identities, meeting the criteria for the deduction. The Tribunal emphasized the significant transformation of raw materials into new articles, dismissing the revenue's appeal and affirming the assessee's entitlement to the deduction under section 80-IB. Case-Laws Income Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122840