https://www.taxtmi.com/caselaws?id=234277 The Tribunal allowed the appeal, determining that the assessee was involved in manufacturing activities eligible for deduction under section 80IC. The Tribunal found the evidence regarding the factory's operational status and the nature of activities credible. It criticized the revenue authorities for inadequately investigating the claims and upheld the principle of consistency, emphasizing that there was no justification for a different conclusion from previous years. The appeal was granted, overturning the decisions of the lower authorities. en-us Fri, 31 May 2013 00:00:00 +0530 Thu, 23 Apr 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234277 The Tribunal allowed the appeal, determining that the assessee was involved in manufacturing activities eligible for deduction under section 80IC. The Tribunal found the evidence regarding the factory's operational status and the nature of activities credible. It criticized the revenue authorities for inadequately investigating the claims and upheld the principle of consistency, emphasizing that there was no justification for a different conclusion from previous years. The appeal was granted, overturning the decisions of the lower authorities. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234277