https://www.taxtmi.com/caselaws?id=239097 The Court upheld the CIT(A)'s decision, dismissing the department's appeal. The CIT(A) found that the assessee engaged in manufacturing activities, creating new marketable items with substantial value addition. The CIT(A) allowed the exemption under Section 10AA, noting the fulfillment of conditions and support from records, certifications, and relevant ITAT decisions. The Court deemed the AO's disallowance unjustified, emphasizing the manufacturing nature of the assessee's activities. en-us Wed, 18 Sep 2013 00:00:00 +0530 Sat, 28 Mar 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239097 The Court upheld the CIT(A)'s decision, dismissing the department's appeal. The CIT(A) found that the assessee engaged in manufacturing activities, creating new marketable items with substantial value addition. The CIT(A) allowed the exemption under Section 10AA, noting the fulfillment of conditions and support from records, certifications, and relevant ITAT decisions. The Court deemed the AO's disallowance unjustified, emphasizing the manufacturing nature of the assessee's activities. Case-Laws Income Tax Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239097