https://www.taxtmi.com/caselaws?id=250812 The Tribunal upheld the CIT(A)'s decision that blending and bottling of IMFL qualifies as manufacturing under Section 80IB(2)(iii) but reversed the CIT(A)'s ruling on sales tax incentives, denying the Section 80IB deduction for such incentives. The Tribunal referred to past judgments supporting the manufacturing classification of blending and bottling activities. The final order was pronounced on 14.8.2014, partially allowing the appeal. en-us Thu, 14 Aug 2014 00:00:00 +0530 Tue, 26 Aug 2014 15:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250812 The Tribunal upheld the CIT(A)'s decision that blending and bottling of IMFL qualifies as manufacturing under Section 80IB(2)(iii) but reversed the CIT(A)'s ruling on sales tax incentives, denying the Section 80IB deduction for such incentives. The Tribunal referred to past judgments supporting the manufacturing classification of blending and bottling activities. The final order was pronounced on 14.8.2014, partially allowing the appeal. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250812