https://www.taxtmi.com/caselaws?id=283586 The Tribunal upheld the decision to deny the deduction under section 80-IB for filling mushroom powder into gelatin capsules, ruling that it did not amount to manufacturing. Additionally, the Tribunal dismissed the appeal challenging the interest levy under sections 234B and 234C, citing the mandatory nature of such interest as per Supreme Court rulings and the specific mention of interest charges in the assessment order. en-us Wed, 10 Apr 2013 00:00:00 +0530 Tue, 01 Oct 2019 10:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283586 The Tribunal upheld the decision to deny the deduction under section 80-IB for filling mushroom powder into gelatin capsules, ruling that it did not amount to manufacturing. Additionally, the Tribunal dismissed the appeal challenging the interest levy under sections 234B and 234C, citing the mandatory nature of such interest as per Supreme Court rulings and the specific mention of interest charges in the assessment order. Case-Laws Income Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283586