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of <h1>Court affirms fish processing qualifies as production under Income-tax Act</h1> <h3>Commissioner Of Income-Tax Versus Poyilakada Fisheries Pvt. Limited</h3> Commissioner Of Income-Tax Versus Poyilakada Fisheries Pvt. Limited - [1992] 196 ITR 722 The High Court of Kerala dismissed the Revenue's petition regarding the deduction under section 80J of the Income-tax Act for an assessee engaged in processing and exporting fish, based on a previous decision that processing fish amounts to production of an article, making the assessee an industrial undertaking. The court held that the same reasoning applied in this case, and therefore, no referable question of law arose. The petition was dismissed.
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