https://www.taxtmi.com/caselaws?id=251698 The High Court dismissed the appeals by the Revenue, affirming that the respondent-assessee's manufacturing of air purifiers constituted genuine manufacturing activities under Section 80-IC of the Income Tax Act. The court found that the final product, the air purification system, was a new commodity with distinct characteristics, meeting the definition of "manufacture" under the Act. The respondent provided evidence of the manufacturing process and the unique nature of the product, leading to the rejection of the Revenue's disallowance of deductions. The court concluded that no substantial question of law arose, upholding the respondent's eligibility for deductions. en-us Fri, 12 Sep 2014 00:00:00 +0530 Wed, 25 Feb 2026 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251698 The High Court dismissed the appeals by the Revenue, affirming that the respondent-assessee's manufacturing of air purifiers constituted genuine manufacturing activities under Section 80-IC of the Income Tax Act. The court found that the final product, the air purification system, was a new commodity with distinct characteristics, meeting the definition of "manufacture" under the Act. The respondent provided evidence of the manufacturing process and the unique nature of the product, leading to the rejection of the Revenue's disallowance of deductions. The court concluded that no substantial question of law arose, upholding the respondent's eligibility for deductions. Case-Laws Income Tax Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251698