https://www.taxtmi.com/caselaws?id=249224 The High Court upheld the Tribunal's decision to allow the deduction under Section 80IB for the assessee involved in assembling computers and servers, considering the activity as manufacturing. The Court found that the process undertaken by the assessee resulted in the creation of a new and distinct product, meeting the conditions for claiming the deduction. Emphasizing consistency and legal precedents, the Court dismissed the Tax Appeal, concluding that no substantial question of law arose in the case. en-us Tue, 27 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2014 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249224 The High Court upheld the Tribunal's decision to allow the deduction under Section 80IB for the assessee involved in assembling computers and servers, considering the activity as manufacturing. The Court found that the process undertaken by the assessee resulted in the creation of a new and distinct product, meeting the conditions for claiming the deduction. Emphasizing consistency and legal precedents, the Court dismissed the Tax Appeal, concluding that no substantial question of law arose in the case. Case-Laws Income Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249224