https://www.taxtmi.com/caselaws?id=66831 The Tribunal upheld the AAC's decision, determining that the assessee qualified as an industrial undertaking engaged in the manufacturing process of converting paddy into rice. The Tribunal considered relevant legal precedents and concluded that the production of rice constituted a manufacturing process, entitling the assessee to relief under section 32A of the Income Tax Act. As a result, the appeal filed by the Department was dismissed, affirming the assessee's eligibility for the claimed relief. en-us Tue, 26 Jun 1984 00:00:00 +0530 Mon, 07 Mar 2011 16:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66831 The Tribunal upheld the AAC's decision, determining that the assessee qualified as an industrial undertaking engaged in the manufacturing process of converting paddy into rice. The Tribunal considered relevant legal precedents and concluded that the production of rice constituted a manufacturing process, entitling the assessee to relief under section 32A of the Income Tax Act. As a result, the appeal filed by the Department was dismissed, affirming the assessee's eligibility for the claimed relief. Case-Laws Income Tax Tue, 26 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66831