https://www.taxtmi.com/caselaws?id=433009 The Tribunal dismissed the Revenue's appeal, affirming that the assessee was entitled to the deduction under section 80IB despite outsourcing part of the manufacturing process, as the primary conditions of the section were met. The order was pronounced in the open court on 30.11.2022. en-us Wed, 30 Nov 2022 00:00:00 +0530 Wed, 18 Jan 2023 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433009 The Tribunal dismissed the Revenue's appeal, affirming that the assessee was entitled to the deduction under section 80IB despite outsourcing part of the manufacturing process, as the primary conditions of the section were met. The order was pronounced in the open court on 30.11.2022. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433009