https://www.taxtmi.com/caselaws?id=188910 The case dealt with the eligibility of service charges for deduction under section 80-IA. The court found that the service charges were integral to the manufacturing process and formed an essential part of the manufacturing activity. As a result, the appeal was dismissed, affirming the inclusion of service charges for deduction under section 80-IA. en-us Mon, 23 Aug 2004 00:00:00 +0530 Tue, 20 Dec 2016 16:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188910 The case dealt with the eligibility of service charges for deduction under section 80-IA. The court found that the service charges were integral to the manufacturing process and formed an essential part of the manufacturing activity. As a result, the appeal was dismissed, affirming the inclusion of service charges for deduction under section 80-IA. Case-Laws Income Tax Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188910