https://www.taxtmi.com/caselaws?id=61790 The Tribunal allowed the assessee's claim for deduction under sec. 80HH, considering the process of turning raw cashew nuts into cashew kernels as manufacturing. It rejected the revenue's argument regarding ownership of plant and machinery, emphasizing direct supervision suffices for manufacturing activity. The Tribunal held that employing casual workers in addition to permanent workers fulfills sec. 80HH(2)(iv) conditions. Additionally, the Tribunal upheld the claim for deduction under sec. 80J, concluding the assessee was entitled to relief under both sec. 80HH and sec. 80J, ultimately ruling in favor of the assessee and dismissing the revenue's appeal. en-us Fri, 12 May 1989 00:00:00 +0530 Sat, 15 Jan 2011 10:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61790 The Tribunal allowed the assessee's claim for deduction under sec. 80HH, considering the process of turning raw cashew nuts into cashew kernels as manufacturing. It rejected the revenue's argument regarding ownership of plant and machinery, emphasizing direct supervision suffices for manufacturing activity. The Tribunal held that employing casual workers in addition to permanent workers fulfills sec. 80HH(2)(iv) conditions. Additionally, the Tribunal upheld the claim for deduction under sec. 80J, concluding the assessee was entitled to relief under both sec. 80HH and sec. 80J, ultimately ruling in favor of the assessee and dismissing the revenue's appeal. Case-Laws Income Tax Fri, 12 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61790