Bombay High Court Dismisses Appeal of Assessee in Income Tax Deduction Case — Outsourced Manufacturing Not Eligible for Section 80IB Deduction. Manufacturing activity must be carried out by the assessee under its own supervision and control; contract manufacturing without direct control does not qualify as 'manufacture' under Section 80IB of the Income Tax Act, 1961.
10 Aug 2018The appellant, Daman Computers Pvt. Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate...






