Assessee was engaged in business of printing and binding of books. It claimed deduction under section 80IC. Assessing Officer disallowed claim of assessee on ground that neither paper nor printed material reached eligible unit for printing, cutting and binding etc. and no manufacturing activity had actually taken place in said premises. Commissioner (Appeals) held that Assessing Officer had not disallowed deduction under section 80IC on ground of violation of prescribed conditions. He held that since assessee’s claim of deduction under section 80IC in respect of publishing activity carried out from premise of eligible undertaking was found to be genuine, same was to be allowed. Tribunal affirmed the order of the CIT(A). On appeal High Court held that no substantial question. of law. (AY. 2011-12, 2012-13)