https://www.taxtmi.com/caselaws?id=360182 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision, allowing the assessee to claim a deduction under section 80IE of the Income Tax Act for the Assessment Year 2012-13. The Tribunal determined that the assessee had undertaken substantial expansion for manufacturing tea, making them eligible for the deduction. The Tribunal clarified that certain systems not directly related to the manufacturing process should not be considered for calculating the deduction. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to the deduction for that assessment year. en-us Fri, 04 May 2018 00:00:00 +0530 Fri, 11 May 2018 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360182 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision, allowing the assessee to claim a deduction under section 80IE of the Income Tax Act for the Assessment Year 2012-13. The Tribunal determined that the assessee had undertaken substantial expansion for manufacturing tea, making them eligible for the deduction. The Tribunal clarified that certain systems not directly related to the manufacturing process should not be considered for calculating the deduction. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to the deduction for that assessment year. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360182