https://www.taxtmi.com/caselaws?id=206310 The Tribunal held that the assessee is entitled to deduction under Section 80-IB on income earned from job work charges, excluding repairs and maintenance. Income from repairs and maintenance cannot be equated with manufacturing income for the purpose of the deduction. Due to the destruction of records in a fire incident, 50% of the job work charges were considered eligible for the deduction, while the remaining 50% attributed to repairs and maintenance was not qualified. The revenue's appeal was partially allowed. en-us Fri, 12 Aug 2011 00:00:00 +0530 Mon, 03 Jun 2013 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206310 The Tribunal held that the assessee is entitled to deduction under Section 80-IB on income earned from job work charges, excluding repairs and maintenance. Income from repairs and maintenance cannot be equated with manufacturing income for the purpose of the deduction. Due to the destruction of records in a fire incident, 50% of the job work charges were considered eligible for the deduction, while the remaining 50% attributed to repairs and maintenance was not qualified. The revenue's appeal was partially allowed. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206310