2014 (6) TMI 982

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....br> ITA 5/2014 - -<br>Income Tax<br>HON&#39;BLE THE CHIEF JUSTICE MR. JUSTICE A.M. SAPRE AND HON&#39;BLE MR. JUSTICE UJJAL BHUYAN JUDGEMENT (A.M. Sapre, C.J.) Heard Mr. R. Goenka, learned cou....

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....me which it derived from their manufacturing activities from eligible undertakings/enterprises and, hence, they were not entitled to claim deduction available to them under Section 80-IC of the Income....