https://www.taxtmi.com/caselaws?id=172977 The High Court upheld the tribunal's decision, confirming that the assessee's activities constituted manufacturing, making them eligible for benefits under Section 80IB of the Income Tax Act. The court emphasized that the entire manufacturing process should be considered as a whole, not individual steps, and found that the activities met the criteria of manufacturing as defined in the Income Tax Act. Consequently, the Tax Appeal was dismissed as no substantial question of law arose in the case. en-us Mon, 13 Jun 2011 00:00:00 +0530 Fri, 04 Sep 2015 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172977 The High Court upheld the tribunal's decision, confirming that the assessee's activities constituted manufacturing, making them eligible for benefits under Section 80IB of the Income Tax Act. The court emphasized that the entire manufacturing process should be considered as a whole, not individual steps, and found that the activities met the criteria of manufacturing as defined in the Income Tax Act. Consequently, the Tax Appeal was dismissed as no substantial question of law arose in the case. Case-Laws Income Tax Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172977