https://www.taxtmi.com/caselaws?id=216784 The court affirmed the decisions of the ITAT on Rule 46A compliance and admission of additional evidence. However, the issue of Section 10B exemption was remitted to the AO for further examination to verify the manufacturing activities. The appeals were partly allowed with directions for re-assessment on the manufacturing claim. en-us Mon, 17 Sep 2012 00:00:00 +0530 Sat, 26 Oct 2013 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216784 The court affirmed the decisions of the ITAT on Rule 46A compliance and admission of additional evidence. However, the issue of Section 10B exemption was remitted to the AO for further examination to verify the manufacturing activities. The appeals were partly allowed with directions for re-assessment on the manufacturing claim. Case-Laws Income Tax Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216784