https://www.taxtmi.com/caselaws?id=305896 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction under Section 80IB to the assessee. The Tribunal found that the manufacturing activities, though partially conducted at an external facility, were under the direct supervision and control of the assessee, using their technology and raw materials. The assessee's claim for the deduction of Rs. 8,00,308/- was upheld, with the order pronounced on 04/08/2022. en-us Thu, 04 Aug 2022 00:00:00 +0530 Thu, 29 Dec 2022 09:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305896 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction under Section 80IB to the assessee. The Tribunal found that the manufacturing activities, though partially conducted at an external facility, were under the direct supervision and control of the assessee, using their technology and raw materials. The assessee's claim for the deduction of Rs. 8,00,308/- was upheld, with the order pronounced on 04/08/2022. Case-Laws Income Tax Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305896