https://www.taxtmi.com/caselaws?id=292175 The Tribunal upheld the validity of reopening the assessment for A.Y. 2006-07, denied the deduction u/s.10B for the assessee's activities not qualifying as manufacturing, and found the assessee did not meet conditions for deduction u/s.10B(2)(ii) & (iii). The Tribunal dismissed appeals for A.Y. 2008-09 to 2011-12, affirming the denial of deduction u/s.10B, and vacated the CIT(A)'s direction to reopen assessments for A.Y. 2003-04, 2004-05, and 2007-08. en-us Wed, 24 Aug 2016 00:00:00 +0530 Thu, 10 Dec 2020 05:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292175 The Tribunal upheld the validity of reopening the assessment for A.Y. 2006-07, denied the deduction u/s.10B for the assessee's activities not qualifying as manufacturing, and found the assessee did not meet conditions for deduction u/s.10B(2)(ii) & (iii). The Tribunal dismissed appeals for A.Y. 2008-09 to 2011-12, affirming the denial of deduction u/s.10B, and vacated the CIT(A)'s direction to reopen assessments for A.Y. 2003-04, 2004-05, and 2007-08. Case-Laws Income Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292175