https://www.taxtmi.com/caselaws?id=331701 The tribunal upheld the CIT(A)'s decision and dismissed the Revenue's appeals regarding the disallowance of the deduction under Section 80IC of the Income-tax Act for the Assessment Years 2006-07, 2007-08, and 2008-09. The tribunal found that the assessee had provided sufficient evidence, including certificates from government bodies, to establish its manufacturing activities during the disputed years. The tribunal noted the inconsistency in the Assessing Officer's approach and emphasized the importance of substantiating claims with concrete evidence. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 31 Aug 2016 09:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331701 The tribunal upheld the CIT(A)'s decision and dismissed the Revenue's appeals regarding the disallowance of the deduction under Section 80IC of the Income-tax Act for the Assessment Years 2006-07, 2007-08, and 2008-09. The tribunal found that the assessee had provided sufficient evidence, including certificates from government bodies, to establish its manufacturing activities during the disputed years. The tribunal noted the inconsistency in the Assessing Officer's approach and emphasized the importance of substantiating claims with concrete evidence. Case-Laws Income Tax Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331701