https://www.taxtmi.com/caselaws?id=3372 The court affirmed that the assessee qualifies as a manufacturer and an industrial undertaking eligible for the benefits under Sections 80HH and 80-I of the Income-tax Act. The Revenue's appeals were dismissed, and the court ruled in favor of the assessee, holding that engaging labourers under a contract and obtaining raw materials from another entity does not disqualify the assessee from claiming the deductions. The court emphasized that the production of a new product, crackers, meets the criteria for manufacturing, and the payment of duty by another entity does not affect the assessee's eligibility for the benefits. en-us Tue, 13 Jun 2006 00:00:00 +0530 Fri, 09 Sep 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3372 The court affirmed that the assessee qualifies as a manufacturer and an industrial undertaking eligible for the benefits under Sections 80HH and 80-I of the Income-tax Act. The Revenue's appeals were dismissed, and the court ruled in favor of the assessee, holding that engaging labourers under a contract and obtaining raw materials from another entity does not disqualify the assessee from claiming the deductions. The court emphasized that the production of a new product, crackers, meets the criteria for manufacturing, and the payment of duty by another entity does not affect the assessee's eligibility for the benefits. Case-Laws Income Tax Tue, 13 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3372