https://www.taxtmi.com/caselaws?id=18228 The court ruled in favor of the Revenue regarding the jurisdiction of the Commissioner under Section 263 of the Income-tax Act, stating that the Commissioner could revise the Income-tax Officer's order as the relief under Sections 80J and 80HH was not raised in the appeal. However, the court sided with the assessee on the entitlement to relief under Sections 80J and 80HH, determining that the assessee was producing articles even if not manufacturing them. The court also upheld the applicability of CBDT circulars and a letter from the Minister of State for Finance, supporting the assessee's claim for deductions under Sections 80J and 80HH. en-us Mon, 05 Aug 1996 00:00:00 +0530 Tue, 29 Sep 2009 15:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18228 The court ruled in favor of the Revenue regarding the jurisdiction of the Commissioner under Section 263 of the Income-tax Act, stating that the Commissioner could revise the Income-tax Officer's order as the relief under Sections 80J and 80HH was not raised in the appeal. However, the court sided with the assessee on the entitlement to relief under Sections 80J and 80HH, determining that the assessee was producing articles even if not manufacturing them. The court also upheld the applicability of CBDT circulars and a letter from the Minister of State for Finance, supporting the assessee's claim for deductions under Sections 80J and 80HH. Case-Laws Income Tax Mon, 05 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18228