https://www.taxtmi.com/caselaws?id=255415 The High Court dismissed Tax Appeal No.1852 of 2006, affirming that the business activity constituted manufacturing under Section 80IA(2)(iii) of the Income Tax Act. Conversely, Tax Appeal No.1261 of 2006 was allowed in favor of the assessee, as the Court found substantial compliance with the worker requirement under Section 80IA(2)(v), emphasizing the importance of interpreting provisions to promote economic growth effectively. en-us Wed, 24 Dec 2014 00:00:00 +0530 Fri, 16 Jan 2015 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255415 The High Court dismissed Tax Appeal No.1852 of 2006, affirming that the business activity constituted manufacturing under Section 80IA(2)(iii) of the Income Tax Act. Conversely, Tax Appeal No.1261 of 2006 was allowed in favor of the assessee, as the Court found substantial compliance with the worker requirement under Section 80IA(2)(v), emphasizing the importance of interpreting provisions to promote economic growth effectively. Case-Laws Income Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255415