https://www.taxtmi.com/caselaws?id=258178 The High Court affirmed the Tribunal's decision that the assessee's manufacturing process of Route Markers constituted "manufacture" under Section 80IC of the Income Tax Act. The judgment emphasized the creation of a new commercial commodity from raw materials, requiring a distinct name, character, and use. The appeal was dismissed, and the substantial questions of law were answered, leading to the disposal of the appeal and any pending applications. en-us Tue, 17 Mar 2015 00:00:00 +0530 Wed, 25 Feb 2026 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258178 The High Court affirmed the Tribunal's decision that the assessee's manufacturing process of Route Markers constituted "manufacture" under Section 80IC of the Income Tax Act. The judgment emphasized the creation of a new commercial commodity from raw materials, requiring a distinct name, character, and use. The appeal was dismissed, and the substantial questions of law were answered, leading to the disposal of the appeal and any pending applications. Case-Laws Income Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258178