https://www.taxtmi.com/caselaws?id=800115 Rubber contraceptives manufactured by an eligible industrial undertaking fall outside the Eleventh Schedule exclusions relevant to crown corks and pilfer-proof caps. Those entries apply only to the specifically identified products and cannot be expanded to cover all goods made of rubber. Deduction under Section 80IB therefore remains available for rubber contraceptives. Consistent acceptance of the deduction on identical facts in other eligible years also supports uniform application of the provision. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800115 Rubber contraceptives manufactured by an eligible industrial undertaking fall outside the Eleventh Schedule exclusions relevant to crown corks and pilfer-proof caps. Those entries apply only to the specifically identified products and cannot be expanded to cover all goods made of rubber. Deduction under Section 80IB therefore remains available for rubber contraceptives. Consistent acceptance of the deduction on identical facts in other eligible years also supports uniform application of the provision. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800115