https://www.taxtmi.com/caselaws?id=337034 The High Court upheld the Tribunal's decision confirming the CIT (Appeals) order regarding the deduction under section 80IE of the Income Tax Act. The Court found the Tribunal's reasoning valid in allowing deductions for specific income categories, including manufacturing activities related to steel liners and steel radial gates. The Court dismissed the department's appeal, stating that no substantial question arose, and affirmed the lower authorities' decision, concluding that the appeal lacked merit. en-us Fri, 02 Dec 2016 00:00:00 +0530 Mon, 02 Jan 2017 10:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337034 The High Court upheld the Tribunal's decision confirming the CIT (Appeals) order regarding the deduction under section 80IE of the Income Tax Act. The Court found the Tribunal's reasoning valid in allowing deductions for specific income categories, including manufacturing activities related to steel liners and steel radial gates. The Court dismissed the department's appeal, stating that no substantial question arose, and affirmed the lower authorities' decision, concluding that the appeal lacked merit. Case-Laws Income Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337034