https://www.taxtmi.com/caselaws?id=386599 The court allowed the tax case appeals under Section 260A of the Income-tax Act, 1961 for assessment years 2006-07, 2007-08, and 2009-10. It held that the appellant was entitled to claim under Section 80IB based on the interpretation of the term "manufacture" for tax benefits under Section 80HH. The court ruled in favor of the appellant, emphasizing the importance of meeting specific criteria for claiming tax benefits under the Income-tax Act. en-us Thu, 29 Aug 2019 00:00:00 +0530 Tue, 01 Oct 2019 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386599 The court allowed the tax case appeals under Section 260A of the Income-tax Act, 1961 for assessment years 2006-07, 2007-08, and 2009-10. It held that the appellant was entitled to claim under Section 80IB based on the interpretation of the term "manufacture" for tax benefits under Section 80HH. The court ruled in favor of the appellant, emphasizing the importance of meeting specific criteria for claiming tax benefits under the Income-tax Act. Case-Laws Income Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386599