https://www.taxtmi.com/caselaws?id=268989 The tribunal held that the assessee's activities constituted manufacturing, directing the AO to allow the deduction under Section 10B of the Income Tax Act. The tribunal emphasized that the absence of heavy machinery and lower labor charges did not negate manufacturing activities, supported by substantial documentation and oversight by Customs and Excise authorities. Consequently, the appeal filed by the assessee was allowed, and the AO was directed to grant the deduction under Section 10B. en-us Wed, 14 Oct 2015 00:00:00 +0530 Sat, 05 Dec 2015 11:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268989 The tribunal held that the assessee's activities constituted manufacturing, directing the AO to allow the deduction under Section 10B of the Income Tax Act. The tribunal emphasized that the absence of heavy machinery and lower labor charges did not negate manufacturing activities, supported by substantial documentation and oversight by Customs and Excise authorities. Consequently, the appeal filed by the assessee was allowed, and the AO was directed to grant the deduction under Section 10B. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268989