https://www.taxtmi.com/caselaws?id=63891 The Tribunal upheld the rejection of the assessee's claims for investment allowance under section 32A and deduction under section 80HH of the Income-tax Act, 1961, as the activities did not meet the criteria of manufacturing or production. However, the Tribunal partly allowed the appeal regarding the disallowance of expenses for vehicle maintenance, reducing the disallowance to one-fourth of the expenditure, considering the reasonable extent of personal use. The judgment emphasizes adherence to statutory requirements for tax benefits and distinguishes between processing and manufacturing or production under the relevant provisions. en-us Fri, 08 Jun 1984 00:00:00 +0530 Wed, 02 Feb 2011 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63891 The Tribunal upheld the rejection of the assessee's claims for investment allowance under section 32A and deduction under section 80HH of the Income-tax Act, 1961, as the activities did not meet the criteria of manufacturing or production. However, the Tribunal partly allowed the appeal regarding the disallowance of expenses for vehicle maintenance, reducing the disallowance to one-fourth of the expenditure, considering the reasonable extent of personal use. The judgment emphasizes adherence to statutory requirements for tax benefits and distinguishes between processing and manufacturing or production under the relevant provisions. Case-Laws Income Tax Fri, 08 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63891