https://www.taxtmi.com/caselaws?id=208331 The Tribunal upheld the decision that the conversion of printed aluminum sheets into pilferage proof caps qualifies as a manufacturing activity for deduction under section 80-IB of the Income-tax Act, 1961. The Tribunal disagreed with the Revenue's argument that the process was not manufacturing, emphasizing the distinct nature of the final product. In another case, the Tribunal remitted the issue of disallowance under section 40(a)(ia) back to the Commissioner of Income-tax (Appeals) for further consideration due to inadequate adjudication and failure to consider future implications of the disallowance. en-us Fri, 23 Apr 2010 00:00:00 +0530 Sat, 01 Jun 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208331 The Tribunal upheld the decision that the conversion of printed aluminum sheets into pilferage proof caps qualifies as a manufacturing activity for deduction under section 80-IB of the Income-tax Act, 1961. The Tribunal disagreed with the Revenue's argument that the process was not manufacturing, emphasizing the distinct nature of the final product. In another case, the Tribunal remitted the issue of disallowance under section 40(a)(ia) back to the Commissioner of Income-tax (Appeals) for further consideration due to inadequate adjudication and failure to consider future implications of the disallowance. Case-Laws Income Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208331