https://www.taxtmi.com/caselaws?id=195547 The High Court held that the activity of bottling LPG Gas qualifies as manufacturing activity for the purpose of deduction under Sections 80HH, 80I, and 80IA of the Income Tax Act, 1961. The Court ruled in favor of the assessee on both the issue of qualification and quantification of deduction amounts, allowing the appeals and answering the questions in the negative, thereby favoring the assessee. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 03 Nov 2017 14:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195547 The High Court held that the activity of bottling LPG Gas qualifies as manufacturing activity for the purpose of deduction under Sections 80HH, 80I, and 80IA of the Income Tax Act, 1961. The Court ruled in favor of the assessee on both the issue of qualification and quantification of deduction amounts, allowing the appeals and answering the questions in the negative, thereby favoring the assessee. Case-Laws Income Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195547