https://www.taxtmi.com/caselaws?id=200887 The case involved a dispute over whether the coating and lamination of Aluminum Foil for pharmaceutical packaging constituted a manufacturing activity for tax benefits under Section 80-IB of the Income Tax Act. The Assessing Officer initially rejected the claim, but the CIT(A) and the Income Tax Appellate Tribunal upheld it. The court determined that the process resulted in a new and distinct product essential for pharmaceutical packaging, qualifying it as a manufacturing process eligible for tax benefits under Section 80-IB. en-us Mon, 31 Aug 2009 00:00:00 +0530 Mon, 30 Apr 2018 16:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200887 The case involved a dispute over whether the coating and lamination of Aluminum Foil for pharmaceutical packaging constituted a manufacturing activity for tax benefits under Section 80-IB of the Income Tax Act. The Assessing Officer initially rejected the claim, but the CIT(A) and the Income Tax Appellate Tribunal upheld it. The court determined that the process resulted in a new and distinct product essential for pharmaceutical packaging, qualifying it as a manufacturing process eligible for tax benefits under Section 80-IB. Case-Laws Income Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200887