https://www.taxtmi.com/caselaws?id=215589 The Tribunal dismissed all four Misc. Applications seeking rectification of orders related to deduction u/s 80-IA of the IT Act. It upheld its decision that processing and filling argon gas did not constitute manufacturing for claiming the deduction, despite arguments and precedents cited by the applicant. The Tribunal found no mistake justifying rectification under section 254(2) of the Act. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 08 Aug 2012 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215589 The Tribunal dismissed all four Misc. Applications seeking rectification of orders related to deduction u/s 80-IA of the IT Act. It upheld its decision that processing and filling argon gas did not constitute manufacturing for claiming the deduction, despite arguments and precedents cited by the applicant. The Tribunal found no mistake justifying rectification under section 254(2) of the Act. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215589