https://www.taxtmi.com/caselaws?id=216133 The Income Tax Appellate Tribunal (ITAT) allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer (AO) to reassess the nature of the emulsifier manufactured by the assessee to ascertain its eligibility for the deduction under section 80IB of the Income Tax Act. The ITAT emphasized the necessity of proving the distinctiveness of the manufactured product to claim tax deductions under the relevant provisions of the Act. en-us Wed, 13 Jun 2012 00:00:00 +0530 Tue, 28 Aug 2012 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216133 The Income Tax Appellate Tribunal (ITAT) allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer (AO) to reassess the nature of the emulsifier manufactured by the assessee to ascertain its eligibility for the deduction under section 80IB of the Income Tax Act. The ITAT emphasized the necessity of proving the distinctiveness of the manufactured product to claim tax deductions under the relevant provisions of the Act. Case-Laws Income Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216133