https://www.taxtmi.com/caselaws?id=161105 The Tribunal upheld the CIT(A)'s decision, ruling that the assessee's business qualified as a manufacturing concern eligible for deduction u/s 80-IB. The Tribunal determined that the production of various types of masala involved significant changes to raw spices, resulting in distinct products commercially. It held that the final masala products were different from the input spices, meeting the criteria for manufacturing under section 80-IB. The Tribunal distinguished previous cases cited by the AO and concluded that the assessee's masala production constituted manufacturing, allowing the deduction. en-us Thu, 18 Sep 2008 00:00:00 +0530 Wed, 01 Jan 2014 11:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161105 The Tribunal upheld the CIT(A)'s decision, ruling that the assessee's business qualified as a manufacturing concern eligible for deduction u/s 80-IB. The Tribunal determined that the production of various types of masala involved significant changes to raw spices, resulting in distinct products commercially. It held that the final masala products were different from the input spices, meeting the criteria for manufacturing under section 80-IB. The Tribunal distinguished previous cases cited by the AO and concluded that the assessee's masala production constituted manufacturing, allowing the deduction. Case-Laws Income Tax Thu, 18 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161105