https://www.taxtmi.com/caselaws?id=65916 Preparation of food from raw materials in a restaurant for sale to customers constitutes a trading activity, not manufacture, production or processing of an article or thing for Section 80J purposes. Hotel and restaurant operations preparing eatables therefore do not satisfy the statutory condition for relief under Section 80J. Relief was unavailable and the disallowance was upheld. en-us Mon, 25 Nov 1985 00:00:00 +0530 Sat, 19 Feb 2011 12:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65916 Preparation of food from raw materials in a restaurant for sale to customers constitutes a trading activity, not manufacture, production or processing of an article or thing for Section 80J purposes. Hotel and restaurant operations preparing eatables therefore do not satisfy the statutory condition for relief under Section 80J. Relief was unavailable and the disallowance was upheld. Case-Laws Income Tax Mon, 25 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65916