https://www.taxtmi.com/caselaws?id=57988 The Tribunal, in the case concerning eligibility for deduction u/s. 80HH, upheld the CIT(A)'s decision in favor of the assessee. The dispute centered on whether the activity amounted to manufacturing or processing. By referencing precedents and analyzing the characteristics of the end product, the Tribunal concluded that the assessee's activity constituted manufacturing, meeting the conditions of section 80HH. As a result, the Tribunal dismissed the Revenue's appeal, affirming the eligibility of the assessee for the deduction. en-us Mon, 29 Jan 1990 00:00:00 +0530 Wed, 15 Dec 2010 17:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57988 The Tribunal, in the case concerning eligibility for deduction u/s. 80HH, upheld the CIT(A)'s decision in favor of the assessee. The dispute centered on whether the activity amounted to manufacturing or processing. By referencing precedents and analyzing the characteristics of the end product, the Tribunal concluded that the assessee's activity constituted manufacturing, meeting the conditions of section 80HH. As a result, the Tribunal dismissed the Revenue's appeal, affirming the eligibility of the assessee for the deduction. Case-Laws Income Tax Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57988