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<h1>Revenue's Appeal Dismissed for Manufacturing Operation - CIT(A) Directs Allowance under Sections 80HH, 80J</h1> The Revenue's appeal for the assessment year 1979-80 was dismissed. The contention that the assessee was not engaged in manufacturing was rejected, with ... - The appeal by the Revenue related to the asst. yr. 1979-80. An adjournment was not granted as the application for rectification was still pending before the CIT(A). The Revenue's contention that the assessee was not engaged in manufacturing was dismissed, as ginning was considered a manufacturing operation. The CIT(A) directed the ITO to allow various claims under ss. 80HH, 80J, and investment allowance. The appeal was treated as dismissed with the directions provided.
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