https://www.taxtmi.com/caselaws?id=59053 The ITAT allowed the appeal, overturning the CIT's order and reinstating the ITO's decision to grant the investment allowance to the assessee for job work activities. The ITAT held that the job work activities qualified as manufacturing, as per relevant precedents, and the processed products constituted new essential items, aligning with the definition of manufacturing under the law. en-us Mon, 30 Jun 1986 00:00:00 +0530 Thu, 23 Dec 2010 17:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59053 The ITAT allowed the appeal, overturning the CIT's order and reinstating the ITO's decision to grant the investment allowance to the assessee for job work activities. The ITAT held that the job work activities qualified as manufacturing, as per relevant precedents, and the processed products constituted new essential items, aligning with the definition of manufacturing under the law. Case-Laws Income Tax Mon, 30 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59053