https://www.taxtmi.com/caselaws?id=253054 The Tribunal allowed the appeal of the assessee, overturning the disallowance of the deduction claimed under section 80IB of the Income-tax Act, 1961. The Tribunal found that the assessee's manufacturing activities, involving intricate processes and recognized by Central Excise authorities, constituted manufacturing as per legal precedent. The Tribunal concluded that the assessee was eligible for the deduction, emphasizing the distinct commercial identity of the final products. en-us Wed, 13 Aug 2014 00:00:00 +0530 Thu, 13 Nov 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253054 The Tribunal allowed the appeal of the assessee, overturning the disallowance of the deduction claimed under section 80IB of the Income-tax Act, 1961. The Tribunal found that the assessee's manufacturing activities, involving intricate processes and recognized by Central Excise authorities, constituted manufacturing as per legal precedent. The Tribunal concluded that the assessee was eligible for the deduction, emphasizing the distinct commercial identity of the final products. Case-Laws Income Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253054