https://www.taxtmi.com/caselaws?id=176336 The court dismissed the appeal, concluding that the assessee's activities did not qualify as manufacturing or production under Section 80IB. The Revenue was justified in reassessing the deduction claim for each assessment year independently, despite past acceptance of deductions, as consistency in tax assessments does not preclude reevaluation. en-us Fri, 18 Feb 2011 00:00:00 +0530 Sat, 19 Dec 2015 15:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176336 The court dismissed the appeal, concluding that the assessee's activities did not qualify as manufacturing or production under Section 80IB. The Revenue was justified in reassessing the deduction claim for each assessment year independently, despite past acceptance of deductions, as consistency in tax assessments does not preclude reevaluation. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176336