https://www.taxtmi.com/caselaws?id=326227 The Appellate Tribunal upheld the CIT(A) decisions regarding the disallowance of deduction u/s 10B and additional depreciation. The Tribunal emphasized the manufacturing activities of the assessee, making them eligible for the deduction and additional depreciation. The revenue's appeals were dismissed as the issues were materially identical for both assessment years. The assessee's claims were allowed based on their engagement in production activities, leading to the dismissal of the appeals by the revenue. en-us Fri, 04 Mar 2016 00:00:00 +0530 Fri, 08 Apr 2016 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326227 The Appellate Tribunal upheld the CIT(A) decisions regarding the disallowance of deduction u/s 10B and additional depreciation. The Tribunal emphasized the manufacturing activities of the assessee, making them eligible for the deduction and additional depreciation. The revenue's appeals were dismissed as the issues were materially identical for both assessment years. The assessee's claims were allowed based on their engagement in production activities, leading to the dismissal of the appeals by the revenue. Case-Laws Income Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326227