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    <title>2015 (2) TMI 1101 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the order allowing deduction under section 80-IC of the I.T. Act, 1961. The Tribunal upheld the decision of the Ld. CIT(A) based on the appellant&#039;s engagement in manufacturing activities, supported by evidence and registration with authorities. Previous Tribunal orders and detailed evidence established the manufacturing nature of the appellant&#039;s activities, leading to the dismissal of the Revenue&#039;s concerns as insufficient to deny the deduction. The Tribunal&#039;s decision aligned with past judgments, affirming the allowance of the deduction under section 80-IC.</description>
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    <pubDate>Fri, 13 Feb 2015 00:00:00 +0530</pubDate>
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      <title>2015 (2) TMI 1101 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=177314</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal against the order allowing deduction under section 80-IC of the I.T. Act, 1961. The Tribunal upheld the decision of the Ld. CIT(A) based on the appellant&#039;s engagement in manufacturing activities, supported by evidence and registration with authorities. Previous Tribunal orders and detailed evidence established the manufacturing nature of the appellant&#039;s activities, leading to the dismissal of the Revenue&#039;s concerns as insufficient to deny the deduction. The Tribunal&#039;s decision aligned with past judgments, affirming the allowance of the deduction under section 80-IC.</description>
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      <pubDate>Fri, 13 Feb 2015 00:00:00 +0530</pubDate>
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