https://www.taxtmi.com/caselaws?id=56083 The Tribunal upheld the CIT(A)'s decision, affirming that the assessee-company qualified for deductions under Sections 80HHA and 80-I of the Income Tax Act. The company's activities, including seed production, processing, testing, and marketing, were deemed to constitute processing activities, meeting the criteria for the deductions claimed. The Tribunal emphasized the technical and quality control measures undertaken by the company, aligning with standards set by regulatory boards. Consequently, the appeal was dismissed, and the company was entitled to the deductions under both sections. en-us Wed, 29 Nov 1989 00:00:00 +0530 Sat, 22 Oct 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56083 The Tribunal upheld the CIT(A)'s decision, affirming that the assessee-company qualified for deductions under Sections 80HHA and 80-I of the Income Tax Act. The company's activities, including seed production, processing, testing, and marketing, were deemed to constitute processing activities, meeting the criteria for the deductions claimed. The Tribunal emphasized the technical and quality control measures undertaken by the company, aligning with standards set by regulatory boards. Consequently, the appeal was dismissed, and the company was entitled to the deductions under both sections. Case-Laws Income Tax Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56083