https://www.taxtmi.com/caselaws?id=193702 The appeal filed by the appellant against the disallowance claim under section 80-IB of the Income Tax Act, 1961 for the assessment year 2002-03 was dismissed. The appellant's claim for deduction under section 80IB was rejected as it was found that the appellant's activities did not meet the criteria of 'manufacture' or 'production' as required by the law. The order of the Ld. CIT(A) upholding the disallowance claim was affirmed by the Tribunal, based on previous decisions in the appellant's own case. en-us Wed, 14 Dec 2011 00:00:00 +0530 Wed, 16 Aug 2017 11:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193702 The appeal filed by the appellant against the disallowance claim under section 80-IB of the Income Tax Act, 1961 for the assessment year 2002-03 was dismissed. The appellant's claim for deduction under section 80IB was rejected as it was found that the appellant's activities did not meet the criteria of 'manufacture' or 'production' as required by the law. The order of the Ld. CIT(A) upholding the disallowance claim was affirmed by the Tribunal, based on previous decisions in the appellant's own case. Case-Laws Income Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193702