https://www.taxtmi.com/caselaws?id=69848 Ginning was treated as a manufacturing operation because the Tribunal followed a binding High Court ruling on the point. On that basis, the earlier finding that the assessee was not engaged in manufacture or production could not stand. The assessee's entitlement to relief under sections 80J, 80HH and 32A was therefore required to be worked out in accordance with law, treating ginning as a manufacturing process and considering the relevant attendant circumstances. The issue was decided in favour of the assessee and against the Revenue. en-us Sat, 06 Apr 1985 00:00:00 +0530 Tue, 12 Apr 2011 13:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69848 Ginning was treated as a manufacturing operation because the Tribunal followed a binding High Court ruling on the point. On that basis, the earlier finding that the assessee was not engaged in manufacture or production could not stand. The assessee's entitlement to relief under sections 80J, 80HH and 32A was therefore required to be worked out in accordance with law, treating ginning as a manufacturing process and considering the relevant attendant circumstances. The issue was decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Sat, 06 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69848