https://www.taxtmi.com/caselaws?id=220052 The court allowed the amendment application to remove the prefix "Deputy" from "Commissioner of Income Tax." The court upheld the Assessing Officer's decision that the respondent assessee was ineligible for the tax benefit under Section 80IC of the Income Tax Act, 1961, as the significant manufacturing activities occurred outside Uttarakhand where essential manufacturing steps, including obtaining distilled oil, were conducted. The court dismissed the appeal, affirming the denial of the tax benefit to the respondent assessee. en-us Mon, 24 Dec 2012 00:00:00 +0530 Tue, 08 Jan 2013 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220052 The court allowed the amendment application to remove the prefix "Deputy" from "Commissioner of Income Tax." The court upheld the Assessing Officer's decision that the respondent assessee was ineligible for the tax benefit under Section 80IC of the Income Tax Act, 1961, as the significant manufacturing activities occurred outside Uttarakhand where essential manufacturing steps, including obtaining distilled oil, were conducted. The court dismissed the appeal, affirming the denial of the tax benefit to the respondent assessee. Case-Laws Income Tax Mon, 24 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220052