https://www.taxtmi.com/caselaws?id=196112 The court held in favor of the assessee on both issues. Regarding the eligibility for deduction under section 10BA, the court found that the activities undertaken by the assessee constituted "manufacture or production" under the section, affirming the Tribunal's decision. Additionally, the court upheld the deletion of additions for late deposits of ESI and PF, citing precedent that such payments made before filing the income tax return cannot be disallowed. All appeals were dismissed, and the judgment favored the assessee, directing a copy to be placed in each file. en-us Tue, 14 Feb 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196112 The court held in favor of the assessee on both issues. Regarding the eligibility for deduction under section 10BA, the court found that the activities undertaken by the assessee constituted "manufacture or production" under the section, affirming the Tribunal's decision. Additionally, the court upheld the deletion of additions for late deposits of ESI and PF, citing precedent that such payments made before filing the income tax return cannot be disallowed. All appeals were dismissed, and the judgment favored the assessee, directing a copy to be placed in each file. Case-Laws Income Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196112