https://www.taxtmi.com/caselaws?id=59514 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant the deduction under section 80-IA of the Income-tax Act, 1961. It was held that outsourcing part of the manufacturing process did not disqualify the assessee from claiming the deduction, especially when effective supervision and control were maintained. The Tribunal also instructed the AO to recalculate any interest under sections 234B and 234C in light of the relief granted on the deduction issue. en-us Thu, 21 Nov 2002 00:00:00 +0530 Thu, 30 Dec 2010 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59514 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant the deduction under section 80-IA of the Income-tax Act, 1961. It was held that outsourcing part of the manufacturing process did not disqualify the assessee from claiming the deduction, especially when effective supervision and control were maintained. The Tribunal also instructed the AO to recalculate any interest under sections 234B and 234C in light of the relief granted on the deduction issue. Case-Laws Income Tax Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59514