https://www.taxtmi.com/caselaws?id=419578 The ITAT Delhi upheld the Commissioner of Income Tax (Appeals) decision to allow the claim of deduction under section 80IC of the Income Tax Act for the Assessment Year 2013-14. The dispute revolved around whether the activities of the assessee constituted manufacturing or job work. The ITAT Delhi, following precedent and consistency in decisions, ruled in favor of the assessee, emphasizing that the transformation of raw materials into saleable items fell within the ambit of manufacturing. The case underscored the importance of maintaining consistency in decisions across assessment years, upholding the claim of deduction based on previous rulings. en-us Fri, 11 Mar 2022 00:00:00 +0530 Mon, 14 Mar 2022 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419578 The ITAT Delhi upheld the Commissioner of Income Tax (Appeals) decision to allow the claim of deduction under section 80IC of the Income Tax Act for the Assessment Year 2013-14. The dispute revolved around whether the activities of the assessee constituted manufacturing or job work. The ITAT Delhi, following precedent and consistency in decisions, ruled in favor of the assessee, emphasizing that the transformation of raw materials into saleable items fell within the ambit of manufacturing. The case underscored the importance of maintaining consistency in decisions across assessment years, upholding the claim of deduction based on previous rulings. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419578