https://www.taxtmi.com/caselaws?id=2870 SC affirmed lower tribunals and HC in rejecting a deduction claimed under section 32AB. The taxpayer failed to produce any material demonstrating entitlement to the deduction and did not satisfy statutory requirements, including engaging in the requisite manufacturing activity. Consequently, the claimed deduction under section 32AB was disallowed. en-us Thu, 14 Dec 2006 00:00:00 +0530 Wed, 17 Sep 2025 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2870 SC affirmed lower tribunals and HC in rejecting a deduction claimed under section 32AB. The taxpayer failed to produce any material demonstrating entitlement to the deduction and did not satisfy statutory requirements, including engaging in the requisite manufacturing activity. Consequently, the claimed deduction under section 32AB was disallowed. Case-Laws Income Tax Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2870