https://www.taxtmi.com/caselaws?id=297332 The Tribunal allowed the appeal, confirming the assessee's entitlement to claim the full deduction under section 80IC on profits from manufacturing stainless steel flats, including those from outsourced processes. The Tribunal rejected the application of section 80IA(10) to reduce the deduction, emphasizing a literal interpretation of section 80IC without additional conditions. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 28 Aug 2021 09:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297332 The Tribunal allowed the appeal, confirming the assessee's entitlement to claim the full deduction under section 80IC on profits from manufacturing stainless steel flats, including those from outsourced processes. The Tribunal rejected the application of section 80IA(10) to reduce the deduction, emphasizing a literal interpretation of section 80IC without additional conditions. Case-Laws Income Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297332