https://www.taxtmi.com/caselaws?id=257773 The Tribunal partially allowed the appeals, confirming the assessee's eligibility for exemption under section 10B for manufacturing activities but rejecting the deduction for incentives under 'Vishesh Krishi Upaj Yozna'. The Tribunal overturned the CIT's decision on additional depreciation and commission expenses, as the AO had already addressed these matters during assessment. The Revenue's appeal was dismissed, and the Tribunal instructed the AO to grant the deduction under section 10B in accordance with its ruling. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 20 Mar 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257773 The Tribunal partially allowed the appeals, confirming the assessee's eligibility for exemption under section 10B for manufacturing activities but rejecting the deduction for incentives under 'Vishesh Krishi Upaj Yozna'. The Tribunal overturned the CIT's decision on additional depreciation and commission expenses, as the AO had already addressed these matters during assessment. The Revenue's appeal was dismissed, and the Tribunal instructed the AO to grant the deduction under section 10B in accordance with its ruling. Case-Laws Income Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257773