https://www.taxtmi.com/caselaws?id=327376 The High Court upheld the decision of the Tribunal and CIT(A) in allowing the deduction under Section 10A of the Income Tax Act for an assessee engaged in manufacturing gold jewelry for export. The Court emphasized that a survey report alone was insufficient to deny the deduction, noting the presence of manufacturing activities under customs control and proper documentation of imports and exports. With no significant legal issues arising from the factual findings, the Court dismissed the appeals, affirming the allowance of the deduction for the assessee for the relevant assessment years. en-us Mon, 02 May 2016 00:00:00 +0530 Tue, 10 May 2016 11:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327376 The High Court upheld the decision of the Tribunal and CIT(A) in allowing the deduction under Section 10A of the Income Tax Act for an assessee engaged in manufacturing gold jewelry for export. The Court emphasized that a survey report alone was insufficient to deny the deduction, noting the presence of manufacturing activities under customs control and proper documentation of imports and exports. With no significant legal issues arising from the factual findings, the Court dismissed the appeals, affirming the allowance of the deduction for the assessee for the relevant assessment years. Case-Laws Income Tax Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327376