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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Dismissed: Restaurant Activities Not Manufacturing for s. 80J Relief</h1> The Appellate Tribunal ITAT Hyderabad dismissed the appeal of an assessee firm seeking relief under s. 80J for plant and machinery used in a lodge and ... - The Appellate Tribunal ITAT Hyderabad dismissed the appeal of an assessee firm running a lodge and restaurant seeking relief under s. 80J for plant and machinery used in the production of eatables. The Tribunal held that preparing eatables in a restaurant is a trading activity, not manufacturing, citing precedents from Kerala, Madras, and Karnataka High Courts. The claim was disallowed by lower authorities and the appeal was rejected. (Case Citation: 1985 (11) TMI 97 - ITAT HYDERABAD)

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