https://www.taxtmi.com/caselaws?id=244010 The court held that the assessee's activities of installing air-conditioning systems did not amount to manufacturing under Section 80IA of the Income-tax Act. The court determined that the process did not result in a new commercial product but rather constituted assembling pre-existing parts. Consequently, the assessee was deemed ineligible for the tax deduction. The court ruled in favor of the Revenue, allowing the assessee the opportunity to claim exemption for genuinely manufacturing activities, subject to further review and orders by the authority. en-us Tue, 17 Dec 2013 00:00:00 +0530 Sat, 15 Feb 2014 16:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244010 The court held that the assessee's activities of installing air-conditioning systems did not amount to manufacturing under Section 80IA of the Income-tax Act. The court determined that the process did not result in a new commercial product but rather constituted assembling pre-existing parts. Consequently, the assessee was deemed ineligible for the tax deduction. The court ruled in favor of the Revenue, allowing the assessee the opportunity to claim exemption for genuinely manufacturing activities, subject to further review and orders by the authority. Case-Laws Income Tax Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244010