https://www.taxtmi.com/caselaws?id=356765 The Tribunal upheld the CIT(A)'s decisions, confirming the assessee's eligibility for deduction under section 80IB(5) for manufacturing poultry feed, including the treatment of interest income and disallowance of expenses under section 14A. The Tribunal dismissed the Revenue's appeal, affirming that the activities constituted "manufacture," the interest income was appropriately considered for deduction, and no disallowance was warranted for strategic investments. The order was pronounced on 01.03.2018. en-us Thu, 01 Mar 2018 00:00:00 +0530 Fri, 09 Mar 2018 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356765 The Tribunal upheld the CIT(A)'s decisions, confirming the assessee's eligibility for deduction under section 80IB(5) for manufacturing poultry feed, including the treatment of interest income and disallowance of expenses under section 14A. The Tribunal dismissed the Revenue's appeal, affirming that the activities constituted "manufacture," the interest income was appropriately considered for deduction, and no disallowance was warranted for strategic investments. The order was pronounced on 01.03.2018. Case-Laws Income Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356765