https://www.taxtmi.com/caselaws?id=346475 The High Court held that the appellant's activity of supplying audio to films constituted manufacture under Section 80-IB of the Income Tax Act. The Court ruled in favor of the appellant, overturning the decisions of the Assessing Officer, Commissioner of Income Tax appeals, and the Tribunal. The Court emphasized that the activity transformed the article into a usable form, aligning with the legal definition of manufacture and supporting the appellant's claim for allowance. en-us Tue, 08 Aug 2017 00:00:00 +0530 Tue, 15 Aug 2017 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346475 The High Court held that the appellant's activity of supplying audio to films constituted manufacture under Section 80-IB of the Income Tax Act. The Court ruled in favor of the appellant, overturning the decisions of the Assessing Officer, Commissioner of Income Tax appeals, and the Tribunal. The Court emphasized that the activity transformed the article into a usable form, aligning with the legal definition of manufacture and supporting the appellant's claim for allowance. Case-Laws Income Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346475