https://www.taxtmi.com/caselaws?id=214384 The Tribunal upheld the denial of the claim under Section 80IB for the production of poultry feed, ruling that the process did not amount to manufacturing but was mere processing. Additionally, foreign travel expenses were disallowed as they lacked business justification. The reopening of the assessment under Section 147 was deemed valid due to the absence of initial objections by the assessee. However, interest under Section 234D was deleted for the assessment year 2003-04. Appeals for multiple assessment years were dismissed except for the partial allowance in one instance. en-us Thu, 26 Apr 2012 00:00:00 +0530 Sat, 16 Apr 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214384 The Tribunal upheld the denial of the claim under Section 80IB for the production of poultry feed, ruling that the process did not amount to manufacturing but was mere processing. Additionally, foreign travel expenses were disallowed as they lacked business justification. The reopening of the assessment under Section 147 was deemed valid due to the absence of initial objections by the assessee. However, interest under Section 234D was deleted for the assessment year 2003-04. Appeals for multiple assessment years were dismissed except for the partial allowance in one instance. Case-Laws Income Tax Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214384