https://www.taxtmi.com/caselaws?id=236974 The Tribunal allowed the revenue's appeal for statistical purposes, directing the Assessing Officer to conduct a thorough investigation and re-adjudicate the case to determine the eligibility of the deduction under section 80IC of the Income Tax Act. The Tribunal found discrepancies in the evidence presented and raised doubts about the genuineness of the manufacturing activities at the Parwanoo unit, emphasizing the need for further inquiry and clarification. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 11 Aug 2016 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236974 The Tribunal allowed the revenue's appeal for statistical purposes, directing the Assessing Officer to conduct a thorough investigation and re-adjudicate the case to determine the eligibility of the deduction under section 80IC of the Income Tax Act. The Tribunal found discrepancies in the evidence presented and raised doubts about the genuineness of the manufacturing activities at the Parwanoo unit, emphasizing the need for further inquiry and clarification. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236974