https://www.taxtmi.com/caselaws?id=209222 The Tribunal allowed the appeal, directing the AO to compute and allow the deduction under section 80HHC on the export proceeds of Rs.47,67,779/-, recognizing the conversion of wood pulp to VSF as a manufacturing activity and not requiring the ownership of raw materials for claiming the deduction. The grounds taken by the assessee were allowed, and the order was pronounced in the open court on 12.2.2010. en-us Fri, 12 Feb 2010 00:00:00 +0530 Fri, 26 Jul 2013 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209222 The Tribunal allowed the appeal, directing the AO to compute and allow the deduction under section 80HHC on the export proceeds of Rs.47,67,779/-, recognizing the conversion of wood pulp to VSF as a manufacturing activity and not requiring the ownership of raw materials for claiming the deduction. The grounds taken by the assessee were allowed, and the order was pronounced in the open court on 12.2.2010. Case-Laws Income Tax Fri, 12 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209222