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Manufacture of books 

January 19, 2024

 Where Assessing Officer had disallowed deduction under section 80-IC claimed by assessee, since AO had not disallowed deduction on ground of violation of prescribed conditions but based on finding that assessee did not actually carry out any operation at premise of eligible undertaking and Commissioner (Appeals) on fact observed that publishing activity carried out from premise of eligible undertaking was found to be genuine, thus claim of deduction under section 80-IC was to be allowed – Principal Commissioner of Income-tax-6 v. Nirja Publishers & Printers (P.) Ltd. – [2024] 158 taxmann.com 403 (Delhi)

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