https://www.taxtmi.com/caselaws?id=358871 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to grant the deduction under Section 10B of the Income Tax Act to the partnership firm engaged in manufacturing and exporting readymade garments. The Tribunal found that the firm was indeed engaged in manufacturing activities, had the necessary infrastructure, and met the requirements for being recognized as a 100% Export Oriented Unit. The Tribunal also emphasized the principle of consistency in granting the deduction, considering the firm had received the deduction in previous assessment years without dispute. en-us Tue, 17 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358871 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to grant the deduction under Section 10B of the Income Tax Act to the partnership firm engaged in manufacturing and exporting readymade garments. The Tribunal found that the firm was indeed engaged in manufacturing activities, had the necessary infrastructure, and met the requirements for being recognized as a 100% Export Oriented Unit. The Tribunal also emphasized the principle of consistency in granting the deduction, considering the firm had received the deduction in previous assessment years without dispute. Case-Laws Income Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358871