https://www.taxtmi.com/caselaws?id=66357 The Tribunal upheld the disallowance of deductions claimed by the assessee under Sections 80HH and 80-I of the IT Act. It held that the activities of sorting, pressing, and baling cotton did not qualify as manufacturing or production of a new article or thing, as required by the provisions. The Tribunal emphasized that the processes did not result in the creation of a new product with a distinct name, character, or use, thereby affirming the decision of the Dy. CIT(A) and dismissing the appeal. en-us Fri, 28 Jun 1996 00:00:00 +0530 Wed, 23 Feb 2011 17:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66357 The Tribunal upheld the disallowance of deductions claimed by the assessee under Sections 80HH and 80-I of the IT Act. It held that the activities of sorting, pressing, and baling cotton did not qualify as manufacturing or production of a new article or thing, as required by the provisions. The Tribunal emphasized that the processes did not result in the creation of a new product with a distinct name, character, or use, thereby affirming the decision of the Dy. CIT(A) and dismissing the appeal. Case-Laws Income Tax Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66357