https://www.taxtmi.com/caselaws?id=66102 The Tribunal upheld the decision of the Deputy Commissioner of Income-tax (Appeals), ruling that the activities of the assessee, involving sorting, pressing, and converting loose cotton into bales, constituted "processing" rather than "manufacture" or "production." Consequently, the assessee was denied deductions under sections 80HH and 80-I of the Income-tax Act, 1961. The appeal was dismissed in full. en-us Fri, 28 Jun 1996 00:00:00 +0530 Mon, 21 Feb 2011 15:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66102 The Tribunal upheld the decision of the Deputy Commissioner of Income-tax (Appeals), ruling that the activities of the assessee, involving sorting, pressing, and converting loose cotton into bales, constituted "processing" rather than "manufacture" or "production." Consequently, the assessee was denied deductions under sections 80HH and 80-I of the Income-tax Act, 1961. The appeal was dismissed in full. Case-Laws Income Tax Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66102