https://www.taxtmi.com/highlights?id=20061 Whether the process of drawing wire of thinner gauge from wire or rods of thicker gauge, followed by finishing processes like annealing would amount to manufacture or production or consequently whether the assessee was eligible for deduction u/s 80IC - held yes - HC en-us Mon, 15 Sep 2014 16:52:57 +0530 Mon, 15 Sep 2014 16:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20061 Whether the process of drawing wire of thinner gauge from wire or rods of thicker gauge, followed by finishing processes like annealing would amount to manufacture or production or consequently whether the assessee was eligible for deduction u/s 80IC - held yes - HC Highlights Income Tax Mon, 15 Sep 2014 16:52:57 +0530 https://www.taxtmi.com/highlights?id=20061