https://www.taxtmi.com/caselaws?id=245169 The court ruled in favor of the Revenue, determining that the assessee's manufacturing process aligns with Entry 25 of the Eleventh Schedule, disqualifying them from claiming a deduction under Section 80IB of the Income Tax Act. The decision emphasized the significance of consistency in applying legal principles and rejected the argument based on past benefit allowances. en-us Tue, 25 Feb 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245169 The court ruled in favor of the Revenue, determining that the assessee's manufacturing process aligns with Entry 25 of the Eleventh Schedule, disqualifying them from claiming a deduction under Section 80IB of the Income Tax Act. The decision emphasized the significance of consistency in applying legal principles and rejected the argument based on past benefit allowances. Case-Laws Income Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245169