https://www.taxtmi.com/caselaws?id=201914 The court upheld the decision in favor of the respondent, ruling that the manufacturing unit in Belgaum was entitled to claim the deduction under section 80HH of the Income-tax Act, 1961. The court found that the notification did not exclude any taluk from Belgaum District, unlike the exclusion of certain taluks from Gulbarga District. The court dismissed the Revenue's appeal, affirming the Tribunal's decision that Belgaum qualified as a backward area for the deduction. en-us Fri, 06 Nov 2009 00:00:00 +0530 Thu, 27 Dec 2012 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201914 The court upheld the decision in favor of the respondent, ruling that the manufacturing unit in Belgaum was entitled to claim the deduction under section 80HH of the Income-tax Act, 1961. The court found that the notification did not exclude any taluk from Belgaum District, unlike the exclusion of certain taluks from Gulbarga District. The court dismissed the Revenue's appeal, affirming the Tribunal's decision that Belgaum qualified as a backward area for the deduction. Case-Laws Income Tax Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201914