https://www.taxtmi.com/caselaws?id=377287 The High Court upheld the Tribunal's decision, ruling that the Assessee was entitled to the deduction under Section 80IA for the Assessment Years 1996-1997, 1997-1998, and 1998-1999. The Court emphasized that the Assessee's manual manufacturing process of the herbal product constituted production of a different commercial article, meeting the requirements of Section 80IA. The Court dismissed the Revenue's appeals, affirming that the Assessee's involvement in supervision and quality control justified the deduction, even though some manufacturing processes were outsourced. en-us Thu, 14 Mar 2019 00:00:00 +0530 Wed, 27 Mar 2019 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377287 The High Court upheld the Tribunal's decision, ruling that the Assessee was entitled to the deduction under Section 80IA for the Assessment Years 1996-1997, 1997-1998, and 1998-1999. The Court emphasized that the Assessee's manual manufacturing process of the herbal product constituted production of a different commercial article, meeting the requirements of Section 80IA. The Court dismissed the Revenue's appeals, affirming that the Assessee's involvement in supervision and quality control justified the deduction, even though some manufacturing processes were outsourced. Case-Laws Income Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377287