https://www.taxtmi.com/caselaws?id=62923 The Tribunal ruled in favor of the revenue, disallowing the claims for investment allowance on dumpers and deductions under sections 80HH and 80-I. The assessee's activities did not meet the definition of manufacturing as required by the Income-tax Act, as there was no substantial transformation of stones into new articles. The order of the CIT(A) was set aside in favor of the Assessing Officer, based on the Tribunal's finding that the assessee did not qualify for the investment allowance and deductions under the specified sections. en-us Fri, 19 Jun 1998 00:00:00 +0530 Mon, 24 Jan 2011 16:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62923 The Tribunal ruled in favor of the revenue, disallowing the claims for investment allowance on dumpers and deductions under sections 80HH and 80-I. The assessee's activities did not meet the definition of manufacturing as required by the Income-tax Act, as there was no substantial transformation of stones into new articles. The order of the CIT(A) was set aside in favor of the Assessing Officer, based on the Tribunal's finding that the assessee did not qualify for the investment allowance and deductions under the specified sections. Case-Laws Income Tax Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62923