https://www.taxtmi.com/caselaws?id=787517 Unit located in a notified eligible area that commenced production within the specified period qualifies for deduction under section 80-IC(2)(a) provided it does not manufacture articles listed in the Thirteenth Schedule; production of items listed in the Fourteenth Schedule does not by itself preclude 80-IC(2)(a) relief. Statutory verifications and excise returns establishing location and non-inclusion in the Thirteenth Schedule satisfy the eligibility requirement, and the revenue appeal against allowance of the deduction was dismissed. en-us Thu, 05 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787517 Unit located in a notified eligible area that commenced production within the specified period qualifies for deduction under section 80-IC(2)(a) provided it does not manufacture articles listed in the Thirteenth Schedule; production of items listed in the Fourteenth Schedule does not by itself preclude 80-IC(2)(a) relief. Statutory verifications and excise returns establishing location and non-inclusion in the Thirteenth Schedule satisfy the eligibility requirement, and the revenue appeal against allowance of the deduction was dismissed. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787517