https://www.taxtmi.com/caselaws?id=236727 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, affirming the assessee's eligibility for deduction under Section 80-IB(1) read with Section 80-IB(4) of the Income Tax Act. The Tribunal found that the manufacturing processes of electrical power distribution and control equipment at the unit in Daman met the criteria for deduction, dismissing the Revenue's objections. Consequently, the Revenue's appeal was dismissed, and the assessee's claim for deduction was upheld. en-us Fri, 21 Jun 2013 00:00:00 +0530 Fri, 06 Sep 2013 09:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236727 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, affirming the assessee's eligibility for deduction under Section 80-IB(1) read with Section 80-IB(4) of the Income Tax Act. The Tribunal found that the manufacturing processes of electrical power distribution and control equipment at the unit in Daman met the criteria for deduction, dismissing the Revenue's objections. Consequently, the Revenue's appeal was dismissed, and the assessee's claim for deduction was upheld. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236727