No Reevaluation of Facts Without Alleged Perversity in Findings: Delhi HC

PCIT Vs Nirja Publishers & Printers Pvt. Ltd. (Delhi High Court) Introduction: The recent judgment by the Delhi High Court in the case of PCIT vs. Nirja Publishers & Printers Pvt. Ltd. sheds light on the eligibility of the printing and binding of books as manufacturing activities, determining the allowance of deductions under Section 80IC of the Income Tax Act. This article delves into the court’s detailed analysis and conclusions. Detailed Analysis: The crux of the matter revolved around the eligibility of the respondent/assessee, Nirja Publishers & Printers Pvt. Ltd., to cl...