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of <h1>Business denied tax relief for lack of manufacturing process under Income-tax Act</h1> <h3>Lucky Minmat Pvt. Ltd. Versus Commissioner of Income-Tax</h3> Lucky Minmat Pvt. Ltd. Versus Commissioner of Income-Tax - [2000] 245 ITR 830 (SC), 2001 (9) SCC 669, 2000 (10) JT 328, [2000] 162 CTR 404 The Supreme Court dismissed the appeal regarding the eligibility of relief under section 80HH of the Income-tax Act, 1961 for a business involved in mining and selling limestone and marble blocks. The High Court found that the business did not qualify for the relief as it did not involve a manufacturing process like in a previous case. The appeal was dismissed based on the distinction in facts between the two cases.
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