https://www.taxtmi.com/caselaws?id=257283 The Tribunal upheld the Ld. CIT(A)'s decision in favor of the assessee regarding the deduction under section 10B of the Act for manufacturing activities. It concluded that the assembling of plants for exports constituted manufacturing activities, allowing the claim for deduction based on previous judgments. The Tribunal also affirmed the eligibility of expenses incurred for manufacturing activities, design and development activities' location, erection and commissioning income, and outsourced manufacturing outside the SEZ for deduction under section 10B, based on consistent facts and circumstances and precedent set in previous cases. en-us Fri, 14 Mar 2014 00:00:00 +0530 Mon, 09 Mar 2015 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257283 The Tribunal upheld the Ld. CIT(A)'s decision in favor of the assessee regarding the deduction under section 10B of the Act for manufacturing activities. It concluded that the assembling of plants for exports constituted manufacturing activities, allowing the claim for deduction based on previous judgments. The Tribunal also affirmed the eligibility of expenses incurred for manufacturing activities, design and development activities' location, erection and commissioning income, and outsourced manufacturing outside the SEZ for deduction under section 10B, based on consistent facts and circumstances and precedent set in previous cases. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257283