https://www.taxtmi.com/caselaws?id=326448 The Tribunal allowed the appeal, determining that the activities at Sitarganj amounted to manufacturing, making the assessee eligible for the deduction under section 80IC. Despite the belated return filing, the Tribunal held that the deduction was permissible, interpreting section 139(4) as an extension of section 139(1). Substantial evidence supported the claim that manufacturing activities were conducted at Sitarganj, leading to the conclusion that the assessee had indeed carried out the necessary activities and was entitled to the deduction. en-us Thu, 25 Feb 2016 00:00:00 +0530 Thu, 14 Apr 2016 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326448 The Tribunal allowed the appeal, determining that the activities at Sitarganj amounted to manufacturing, making the assessee eligible for the deduction under section 80IC. Despite the belated return filing, the Tribunal held that the deduction was permissible, interpreting section 139(4) as an extension of section 139(1). Substantial evidence supported the claim that manufacturing activities were conducted at Sitarganj, leading to the conclusion that the assessee had indeed carried out the necessary activities and was entitled to the deduction. Case-Laws Income Tax Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326448