https://www.taxtmi.com/caselaws?id=205208 The court condoned a 151-day delay in appeal filing subject to a cost. The appeal focused on eligibility for deduction under section 80-IB of the Income-tax Act, specifically whether the processes undertaken by the assessee constituted manufacturing. The court held that the activities were processing, not manufacturing, denying the deduction. The court emphasized the principle of consistency and dismissed arguments regarding excise duty misclassification. Ultimately, the appeal was allowed in favor of the Revenue, finding the assessee not entitled to the deduction under section 80-IB. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 26 Mar 2012 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205208 The court condoned a 151-day delay in appeal filing subject to a cost. The appeal focused on eligibility for deduction under section 80-IB of the Income-tax Act, specifically whether the processes undertaken by the assessee constituted manufacturing. The court held that the activities were processing, not manufacturing, denying the deduction. The court emphasized the principle of consistency and dismissed arguments regarding excise duty misclassification. Ultimately, the appeal was allowed in favor of the Revenue, finding the assessee not entitled to the deduction under section 80-IB. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205208