https://www.taxtmi.com/caselaws?id=241801 The Tribunal upheld the taxpayer's eligibility for deduction under section 80-IB of the Income Tax Act for manufacturing masala products, following the precedent set by the Mumbai Tribunal and other judicial rulings. The meticulous process involved in producing various masala products was deemed to constitute "manufacture," allowing the taxpayer to claim the deduction. The decision favored the taxpayer, dismissing the Revenue's appeal and confirming the entitlement to the deduction for manufacturing activities related to masala products. en-us Fri, 12 Apr 2013 00:00:00 +0530 Wed, 01 Jan 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241801 The Tribunal upheld the taxpayer's eligibility for deduction under section 80-IB of the Income Tax Act for manufacturing masala products, following the precedent set by the Mumbai Tribunal and other judicial rulings. The meticulous process involved in producing various masala products was deemed to constitute "manufacture," allowing the taxpayer to claim the deduction. The decision favored the taxpayer, dismissing the Revenue's appeal and confirming the entitlement to the deduction for manufacturing activities related to masala products. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241801