https://www.taxtmi.com/caselaws?id=181183 The appellant's claim for deduction under section 80IB of the Income Tax Act was remanded by the Tribunal to the Assessing Officer for reconsideration in light of updated definitions and legal precedent, following a recent Supreme Court case defining "manufacture" and "production." The interest under section 234B was deemed consequential to the denial of the deduction and upheld by the Tribunal as part of the remanded matter. en-us Fri, 12 Feb 2010 00:00:00 +0530 Fri, 08 Apr 2016 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181183 The appellant's claim for deduction under section 80IB of the Income Tax Act was remanded by the Tribunal to the Assessing Officer for reconsideration in light of updated definitions and legal precedent, following a recent Supreme Court case defining "manufacture" and "production." The interest under section 234B was deemed consequential to the denial of the deduction and upheld by the Tribunal as part of the remanded matter. Case-Laws Income Tax Fri, 12 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181183