https://www.taxtmi.com/caselaws?id=177267 The Tribunal upheld the CIT(A)'s decision that the assessee's activities constituted manufacturing under section 80 IC of the Income Tax Act. The Tribunal considered evidence such as fabrication, welding, drilling, and assembly of steel structures, registration with regulatory authorities, and excise duty payments. The Revenue's arguments on factory construction and employee count were dismissed. The decision aligned with case law precedents and factual findings, resulting in the dismissal of Revenue's appeals. en-us Fri, 14 Jun 2013 00:00:00 +0530 Tue, 07 Mar 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177267 The Tribunal upheld the CIT(A)'s decision that the assessee's activities constituted manufacturing under section 80 IC of the Income Tax Act. The Tribunal considered evidence such as fabrication, welding, drilling, and assembly of steel structures, registration with regulatory authorities, and excise duty payments. The Revenue's arguments on factory construction and employee count were dismissed. The decision aligned with case law precedents and factual findings, resulting in the dismissal of Revenue's appeals. Case-Laws Income Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177267