https://www.taxtmi.com/caselaws?id=211572 The High Court dismissed the appeal, ruling that the Revenue could not contest deductions under sections 80-IB and 10BA for outsourcing craft and artistic items, as well as the treatment of DEPB for computing deduction under section 10BA. The court held that the Revenue's challenges were not valid due to its acceptance of previous Tribunal decisions on manufacturing activities and worker count, leading to the dismissal of the issues raised. en-us Wed, 07 Dec 2011 00:00:00 +0530 Mon, 26 Mar 2012 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211572 The High Court dismissed the appeal, ruling that the Revenue could not contest deductions under sections 80-IB and 10BA for outsourcing craft and artistic items, as well as the treatment of DEPB for computing deduction under section 10BA. The court held that the Revenue's challenges were not valid due to its acceptance of previous Tribunal decisions on manufacturing activities and worker count, leading to the dismissal of the issues raised. Case-Laws Income Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211572