https://www.taxtmi.com/caselaws?id=61519 The Tribunal upheld the CIT(A)'s decision to allow a special deduction under section 80-I of the Income-tax Act for the assessee. The Tribunal found that the assessee's activities, including obtaining raw materials, setting specifications, and ensuring quality control, constituted manufacturing. It concluded that the assessee satisfied the conditions for the deduction, as it was engaged in the manufacture and production of articles. As a result, the Tribunal dismissed the Department's appeals, affirming the assessee's entitlement to the deduction under section 80-I for the relevant assessment years. en-us Thu, 14 Mar 2002 00:00:00 +0530 Thu, 13 Jan 2011 11:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61519 The Tribunal upheld the CIT(A)'s decision to allow a special deduction under section 80-I of the Income-tax Act for the assessee. The Tribunal found that the assessee's activities, including obtaining raw materials, setting specifications, and ensuring quality control, constituted manufacturing. It concluded that the assessee satisfied the conditions for the deduction, as it was engaged in the manufacture and production of articles. As a result, the Tribunal dismissed the Department's appeals, affirming the assessee's entitlement to the deduction under section 80-I for the relevant assessment years. Case-Laws Income Tax Thu, 14 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61519