https://www.taxtmi.com/caselaws?id=288259 Deduction under section 80-I was not admissible on export incentive and cash compensatory assistance received on exports because such receipts were not attributable to the manufacturing activity. The issue was treated as covered by the Supreme Court ruling in CIT v. Sterling Foods, and on that basis the claimed deduction could not be sustained. The question was answered in favour of the Revenue. en-us Tue, 09 Nov 2010 00:00:00 +0530 Thu, 28 May 2020 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288259 Deduction under section 80-I was not admissible on export incentive and cash compensatory assistance received on exports because such receipts were not attributable to the manufacturing activity. The issue was treated as covered by the Supreme Court ruling in CIT v. Sterling Foods, and on that basis the claimed deduction could not be sustained. The question was answered in favour of the Revenue. Case-Laws Income Tax Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288259