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of <h1>Appellant's IT Act claim denied as dredging sand not considered manufacturing. Tribunal upholds decision. Appeal dismissed.</h1> <h3>YAC SAND DREDGING CO. Versus EIGHTH INCOME TAX OFFICER.</h3> The appellant's claim under s. 80J of the IT Act was rejected as dredging sand was not deemed a manufacturing process. The Tribunal upheld this decision, ... - The appellant's claim under s. 80J of the IT Act was rejected as the activity of dredging sand from the sea bed was not considered a manufacturing process. The Tribunal agreed with the authorities' decision, stating that the process of dredging only separates sand from other materials and does not involve manufacturing. The appeal was dismissed. (Case: Appellate Tribunal ITAT BOMBAY-B, Citation: 1984 (6) TMI 83 - ITAT BOMBAY-B)
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