https://www.taxtmi.com/caselaws?id=58147 The Tribunal held that the assessee was eligible for the deduction under section 80J for Unit No. 2, as the activities qualified as manufacturing based on precedent. The use of an old building did not disqualify the assessee, in line with a 1976 amendment and a Gujarat High Court decision. Common funds utilization did not impact eligibility. The department's appeals were dismissed, affirming the assessee's eligibility for the deduction, directing the ITO to calculate capital employed as per the law. en-us Tue, 02 Aug 1983 00:00:00 +0530 Fri, 17 Dec 2010 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58147 The Tribunal held that the assessee was eligible for the deduction under section 80J for Unit No. 2, as the activities qualified as manufacturing based on precedent. The use of an old building did not disqualify the assessee, in line with a 1976 amendment and a Gujarat High Court decision. Common funds utilization did not impact eligibility. The department's appeals were dismissed, affirming the assessee's eligibility for the deduction, directing the ITO to calculate capital employed as per the law. Case-Laws Income Tax Tue, 02 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58147