https://www.taxtmi.com/caselaws?id=55066 The Tribunal held that the assessee qualified as an industrial company for concessional tax rate and deduction under section 80-I. Despite components being made by other units, the activity of manufacturing plate bending machines was deemed to meet the criteria for manufacturing. The Tribunal relied on evidence such as sales figures, raw material purchases, and director supervision to conclude that the assessee was entitled to the tax benefits, directing the Income Tax Officer to grant relief if other conditions were satisfied. en-us Tue, 14 Jul 1992 00:00:00 +0530 Tue, 23 Nov 2010 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55066 The Tribunal held that the assessee qualified as an industrial company for concessional tax rate and deduction under section 80-I. Despite components being made by other units, the activity of manufacturing plate bending machines was deemed to meet the criteria for manufacturing. The Tribunal relied on evidence such as sales figures, raw material purchases, and director supervision to conclude that the assessee was entitled to the tax benefits, directing the Income Tax Officer to grant relief if other conditions were satisfied. Case-Laws Income Tax Tue, 14 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55066