https://www.taxtmi.com/caselaws?id=292064 Deduction under section 80IC was treated as available on income from sale of manufacturing scrap arising from the eligible unit, because the scrap-sale receipts were regarded as part of the business income of that undertaking. The appellate authority followed the Tribunal's earlier orders in the assessee's own case for prior assessment years, and no contrary decision was produced by the Revenue. The note therefore records that scrap-sale income from the eligible manufacturing unit was accepted as qualifying for the deduction. en-us Mon, 27 Jan 2020 00:00:00 +0530 Sat, 05 Dec 2020 12:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292064 Deduction under section 80IC was treated as available on income from sale of manufacturing scrap arising from the eligible unit, because the scrap-sale receipts were regarded as part of the business income of that undertaking. The appellate authority followed the Tribunal's earlier orders in the assessee's own case for prior assessment years, and no contrary decision was produced by the Revenue. The note therefore records that scrap-sale income from the eligible manufacturing unit was accepted as qualifying for the deduction. Case-Laws Income Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292064