https://www.taxtmi.com/caselaws?id=221078 The Tribunal held that the assessee's activities of manufacturing various food items qualify as manufacturing under Section 10B, entitling it to the deduction, except for profits from outsourced items. The Tribunal remanded the matter to the AO to ascertain profits from self-manufactured and outsourced items for calculating the eligible deduction. The additional ground on export incentives and interest income was dismissed, and the appeal was partly allowed. en-us Fri, 14 Dec 2012 00:00:00 +0530 Thu, 21 Feb 2013 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221078 The Tribunal held that the assessee's activities of manufacturing various food items qualify as manufacturing under Section 10B, entitling it to the deduction, except for profits from outsourced items. The Tribunal remanded the matter to the AO to ascertain profits from self-manufactured and outsourced items for calculating the eligible deduction. The additional ground on export incentives and interest income was dismissed, and the appeal was partly allowed. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221078