https://www.taxtmi.com/caselaws?id=151617 The Tribunal upheld the assessee's eligibility for deduction u/s 80-IB for manufacturing non-ferrous wires from heavy gauge rods, emphasizing the broader interpretation of "production" over "manufacture." Additionally, the Tribunal confirmed that the assessee fulfilled the condition of employing 10 or more workers, dismissing the Revenue's appeal challenging the Commissioner of Income-tax (Appeals) order as legally sound. The decision was pronounced on January 30, 2009. en-us Fri, 30 Jan 2009 00:00:00 +0530 Fri, 07 Jun 2013 18:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151617 The Tribunal upheld the assessee's eligibility for deduction u/s 80-IB for manufacturing non-ferrous wires from heavy gauge rods, emphasizing the broader interpretation of "production" over "manufacture." Additionally, the Tribunal confirmed that the assessee fulfilled the condition of employing 10 or more workers, dismissing the Revenue's appeal challenging the Commissioner of Income-tax (Appeals) order as legally sound. The decision was pronounced on January 30, 2009. Case-Laws Income Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151617