https://www.taxtmi.com/caselaws?id=389258 The Tribunal allowed the assessee's appeal for deduction under section 80IB for supervision income, considering it part of manufacturing activities. For the disallowance of drawing charges and PLC programming charges, the Tribunal restricted the disallowance to 30% of the expenditure, applying the amended provision of section 40(a)(ia). The appeals for A.Y. 2009-10 and 2010-11 were partly allowed, while the appeal for A.Y. 2011-12 was fully allowed. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 04 Dec 2019 12:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389258 The Tribunal allowed the assessee's appeal for deduction under section 80IB for supervision income, considering it part of manufacturing activities. For the disallowance of drawing charges and PLC programming charges, the Tribunal restricted the disallowance to 30% of the expenditure, applying the amended provision of section 40(a)(ia). The appeals for A.Y. 2009-10 and 2010-11 were partly allowed, while the appeal for A.Y. 2011-12 was fully allowed. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389258