https://www.taxtmi.com/caselaws?id=65916 Preparing eatables in a restaurant by processing raw materials for sale to customers was treated as a trading activity, not as manufacture or production of an article or thing. Relying on consistent judicial authority, the article states that restaurant or hotel operations of this kind do not amount to manufacturing or processing for the purposes of the income-tax incentive provision. On that basis, the assessee could not claim relief under Section 80J, 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 Preparing eatables in a restaurant by processing raw materials for sale to customers was treated as a trading activity, not as manufacture or production of an article or thing. Relying on consistent judicial authority, the article states that restaurant or hotel operations of this kind do not amount to manufacturing or processing for the purposes of the income-tax incentive provision. On that basis, the assessee could not claim relief under Section 80J, and the disallowance was upheld. Case-Laws Income Tax Mon, 25 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65916