https://www.taxtmi.com/caselaws?id=243479 The Tribunal upheld the appellant's claim of exemption under section 10B of the Income Tax Act for the Assessment Years 2008-09 and 2009-10. The Tribunal relied on consistent decisions by the CIT(A) and the Tribunal for earlier years, emphasizing the concept of manufacture or production in determining eligibility for the deduction. The Tribunal dismissed departmental appeals, maintaining consistency with previous decisions, and directed the Assessing Officer to allow the exemption claim, citing detailed analysis of relevant judicial pronouncements. en-us Wed, 14 Aug 2013 00:00:00 +0530 Mon, 03 Feb 2014 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243479 The Tribunal upheld the appellant's claim of exemption under section 10B of the Income Tax Act for the Assessment Years 2008-09 and 2009-10. The Tribunal relied on consistent decisions by the CIT(A) and the Tribunal for earlier years, emphasizing the concept of manufacture or production in determining eligibility for the deduction. The Tribunal dismissed departmental appeals, maintaining consistency with previous decisions, and directed the Assessing Officer to allow the exemption claim, citing detailed analysis of relevant judicial pronouncements. Case-Laws Income Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243479