https://www.taxtmi.com/caselaws?id=270322 The Tribunal upheld the decision of the CIT (A) that the assessee was eligible for deduction under Section 10B of the Income-tax Act. It concluded that the assessee's activities constituted the manufacture or production of articles or things and that Unit-II was independently established. The alternate claim for deduction under Section 80IB(8A) was considered unnecessary due to the approval of the primary claim under Section 10B. The Tribunal dismissed the Revenue's appeals and the assessee's cross objections. en-us Wed, 16 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270322 The Tribunal upheld the decision of the CIT (A) that the assessee was eligible for deduction under Section 10B of the Income-tax Act. It concluded that the assessee's activities constituted the manufacture or production of articles or things and that Unit-II was independently established. The alternate claim for deduction under Section 80IB(8A) was considered unnecessary due to the approval of the primary claim under Section 10B. The Tribunal dismissed the Revenue's appeals and the assessee's cross objections. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270322