https://www.taxtmi.com/caselaws?id=61787 The Appellate Tribunal ITAT COCHIN dismissed the appeals raised by the assessee regarding a claim for deduction under section 80HHA for the business of toddy contracts. The Tribunal held that tapping toddy does not constitute manufacture or production of an article, based on precedents and interpretations of the relevant law. As a result, the assessee's claim for deduction was rejected, and the appeals were dismissed. en-us Wed, 12 Oct 1988 00:00:00 +0530 Fri, 14 Jan 2011 18:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61787 The Appellate Tribunal ITAT COCHIN dismissed the appeals raised by the assessee regarding a claim for deduction under section 80HHA for the business of toddy contracts. The Tribunal held that tapping toddy does not constitute manufacture or production of an article, based on precedents and interpretations of the relevant law. As a result, the assessee's claim for deduction was rejected, and the appeals were dismissed. Case-Laws Income Tax Wed, 12 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61787