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2015 (10) TMI 1016 - HC - Income TaxEntitlement to deduction u/s. 80IB - whether process of galvanizing of H.R. strips/Coils/CR Coils amounts to manufacture/production of article/thing? - Held that:- Identical question had been raised by the revenue in respect of the Assessment Year 2004-05 [2015 (10) TMI 1060 - BOMBAY HIGH COURT] wherein revenue appeal dismissed concluding process of galvanizing of H.R. strips/Coils/CR Coils amounts to manufacture/production of article/thing entitling the assessee to deduction u/s. 80IB - Decided in favour of assessee.
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