Forging amounts to manufacturing within the ambit of Section 80IB: Delhi HC

CIT Vs Dabur India Ltd (Delhi High Court)

In the case of CIT vs. Dabur India Ltd, the Commissioner challenged the order passed by the Income Tax Appellate Tribunal (ITAT) dated April 12, 2017. The Commissioner proposed several questions of law for consideration. However, upon examination, it was found that the proposed questions primarily pertained to the rate of royalty and valuation of shares, which did not justify entertaining the appeals.

Regarding the questions related to Sections 80IB and 80IC of the Income Tax Act, the legal position had already been established by pr

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