https://www.taxtmi.com/caselaws?id=10840 The court held that the assessee, engaged in construction business, is not eligible for deduction under section 80-I of the Income-tax Act. The court answered the question in favor of the Revenue, contrary to the Tribunal's decision, based on previous apex court judgments that construction activities do not qualify as manufacturing or production under the Act. No costs were awarded as the assessee did not appear despite being served. en-us Thu, 05 Feb 2004 00:00:00 +0530 Sat, 25 Jul 2009 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10840 The court held that the assessee, engaged in construction business, is not eligible for deduction under section 80-I of the Income-tax Act. The court answered the question in favor of the Revenue, contrary to the Tribunal's decision, based on previous apex court judgments that construction activities do not qualify as manufacturing or production under the Act. No costs were awarded as the assessee did not appear despite being served. Case-Laws Income Tax Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10840