https://www.taxtmi.com/caselaws?id=216766 The Tribunal upheld the CIT(A)'s decision allowing the deduction under Section 80IB of the Income Tax Act for the assessee engaged in manufacturing activities. The Tribunal emphasized that the assessee's manufacturing process and assumption of risks warranted the entitlement to the deduction, dismissing the Revenue's appeals for all assessment years. The Tribunal found no error in the CIT(A)'s findings and confirmed that the assessee, despite working on a job work basis, qualified as the manufacturer deserving of the deduction under Section 80IB. en-us Fri, 22 Jun 2012 00:00:00 +0530 Thu, 20 Sep 2012 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216766 The Tribunal upheld the CIT(A)'s decision allowing the deduction under Section 80IB of the Income Tax Act for the assessee engaged in manufacturing activities. The Tribunal emphasized that the assessee's manufacturing process and assumption of risks warranted the entitlement to the deduction, dismissing the Revenue's appeals for all assessment years. The Tribunal found no error in the CIT(A)'s findings and confirmed that the assessee, despite working on a job work basis, qualified as the manufacturer deserving of the deduction under Section 80IB. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216766