https://www.taxtmi.com/caselaws?id=33187 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to deduction under section 80HH for the Assessment Year 1989-90. The judgment emphasized the importance of examining the commencement of manufacturing activities in determining eligibility for tax relief, as outlined in the relevant Notifications and Circulars issued by the Central Government. en-us Mon, 23 Mar 2009 00:00:00 +0530 Wed, 14 Oct 2009 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33187 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to deduction under section 80HH for the Assessment Year 1989-90. The judgment emphasized the importance of examining the commencement of manufacturing activities in determining eligibility for tax relief, as outlined in the relevant Notifications and Circulars issued by the Central Government. Case-Laws Income Tax Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33187