https://www.taxtmi.com/caselaws?id=67971 The Appellate Tribunal ruled in favor of the assessee in a case concerning the interpretation of manufacturing activity for deductions under sections 80HH and 80J. The Tribunal held that the assessee's operations, including handloom activities and subsequent processing, qualified as manufacturing, entitling them to deductions. Additionally, the Tribunal upheld the CIT(A)'s decision regarding the chargeability of interest under section 139(8) for the assessment year 1981-82, aligning with a Special Bench decision and dismissing the departmental appeals. en-us Thu, 23 Jul 1987 00:00:00 +0530 Wed, 16 Mar 2011 11:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67971 The Appellate Tribunal ruled in favor of the assessee in a case concerning the interpretation of manufacturing activity for deductions under sections 80HH and 80J. The Tribunal held that the assessee's operations, including handloom activities and subsequent processing, qualified as manufacturing, entitling them to deductions. Additionally, the Tribunal upheld the CIT(A)'s decision regarding the chargeability of interest under section 139(8) for the assessment year 1981-82, aligning with a Special Bench decision and dismissing the departmental appeals. Case-Laws Income Tax Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67971