https://www.taxtmi.com/caselaws?id=57025 The Tribunal upheld the decision that the assessee, a nursing home specializing in eye treatments, was not entitled to a deduction under section 80-I of the Income-tax Act. The processes applied to lenses by the assessee did not result in the creation of a new or different article with distinctive characteristics, as required for the deduction. The Tribunal found that the lenses remained essentially unchanged after the processes and did not meet the criteria for manufacturing or processing under section 80-I. Therefore, the assessee's appeal was dismissed, and the denial of the deduction was upheld. en-us Wed, 24 Oct 2001 00:00:00 +0530 Wed, 08 Dec 2010 09:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57025 The Tribunal upheld the decision that the assessee, a nursing home specializing in eye treatments, was not entitled to a deduction under section 80-I of the Income-tax Act. The processes applied to lenses by the assessee did not result in the creation of a new or different article with distinctive characteristics, as required for the deduction. The Tribunal found that the lenses remained essentially unchanged after the processes and did not meet the criteria for manufacturing or processing under section 80-I. Therefore, the assessee's appeal was dismissed, and the denial of the deduction was upheld. Case-Laws Income Tax Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57025