https://www.taxtmi.com/highlights?id=23787 Entitlement to deduction under Section 80IB - admittedly the three (3) machines were sold by the assessee, of course, to its group companies for consideration. Hence, it cannot be said that the machines were manufactured only on trial basis and not for commercial purposes - HC en-us Wed, 15 Jul 2015 09:41:33 +0530 Wed, 15 Jul 2015 09:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23787 Entitlement to deduction under Section 80IB - admittedly the three (3) machines were sold by the assessee, of course, to its group companies for consideration. Hence, it cannot be said that the machines were manufactured only on trial basis and not for commercial purposes - HC Highlights Income Tax Wed, 15 Jul 2015 09:41:33 +0530 https://www.taxtmi.com/highlights?id=23787