https://www.taxtmi.com/caselaws?id=350228 The ITAT upheld the CIT(A)'s decision that the assessee was entitled to a deduction under Section 80IB(4) for A.Y. 2007-08 and 2008-09. The ITAT found the assessee's activities constituted manufacturing, supported by documentary evidence of employing more than 10 workers. The admission of additional evidence was deemed necessary for verifying the manufacturing process's genuineness. The ITAT emphasized the rule of consistency, affirming the deductions allowed in previous years and dismissing the revenue's appeal for both assessment years. en-us Thu, 22 Jun 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350228 The ITAT upheld the CIT(A)'s decision that the assessee was entitled to a deduction under Section 80IB(4) for A.Y. 2007-08 and 2008-09. The ITAT found the assessee's activities constituted manufacturing, supported by documentary evidence of employing more than 10 workers. The admission of additional evidence was deemed necessary for verifying the manufacturing process's genuineness. The ITAT emphasized the rule of consistency, affirming the deductions allowed in previous years and dismissing the revenue's appeal for both assessment years. Case-Laws Income Tax Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350228