https://www.taxtmi.com/caselaws?id=286462 The Tribunal determined that the process of converting whole pulses into Dal qualifies as "manufacturing" under section 80IB(3)(ii) of the Income Tax Act. The Tribunal found that the detailed process involved in producing Dal results in a new and distinct commercial end product, meeting the criteria for manufacturing. Additionally, the Tribunal ruled that the assessee, engaged in Dal manufacturing as a registered SSI Unit, is entitled to deduction under section 80IB(3)(ii) of the Act. The Tribunal upheld the decision of the CIT(A) and dismissed the revenue's appeal, affirming the assessee's entitlement to the deduction. en-us Wed, 02 Mar 2011 00:00:00 +0530 Thu, 27 Feb 2020 09:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286462 The Tribunal determined that the process of converting whole pulses into Dal qualifies as "manufacturing" under section 80IB(3)(ii) of the Income Tax Act. The Tribunal found that the detailed process involved in producing Dal results in a new and distinct commercial end product, meeting the criteria for manufacturing. Additionally, the Tribunal ruled that the assessee, engaged in Dal manufacturing as a registered SSI Unit, is entitled to deduction under section 80IB(3)(ii) of the Act. The Tribunal upheld the decision of the CIT(A) and dismissed the revenue's appeal, affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286462