https://www.taxtmi.com/caselaws?id=286448 The Tribunal dismissed the Revenue's appeal, affirming that the process of making dal from chana, toor, and masur constitutes a manufacturing activity. The assessee, a registered SSI Unit, was held entitled to the deduction under section 80IB(3)(ii) of the Income Tax Act. The Tribunal supported this decision by referencing various judicial pronouncements, ultimately upholding the Commissioner of Income Tax (Appeals)'s ruling in favor of the assessee. en-us Mon, 27 Feb 2012 00:00:00 +0530 Thu, 27 Feb 2020 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286448 The Tribunal dismissed the Revenue's appeal, affirming that the process of making dal from chana, toor, and masur constitutes a manufacturing activity. The assessee, a registered SSI Unit, was held entitled to the deduction under section 80IB(3)(ii) of the Income Tax Act. The Tribunal supported this decision by referencing various judicial pronouncements, ultimately upholding the Commissioner of Income Tax (Appeals)'s ruling in favor of the assessee. Case-Laws Income Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286448