https://www.taxtmi.com/caselaws?id=69947 The Tribunal upheld the decisions of the Income Tax Officer and the Appellate Assistant Commissioner, denying the assessee deductions under Sections 80J and 32A of the Income-tax Act, 1961. It was determined that ginning cotton does not qualify as manufacturing or producing an article, as required for the deductions. The Tribunal emphasized that the activity must result in a distinct, trade-worthy, and marketable product, which was not met in this case. Therefore, the appeal was dismissed, and the assessee was not granted relief under the mentioned sections. en-us Wed, 03 Aug 1983 00:00:00 +0530 Wed, 13 Apr 2011 10:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69947 The Tribunal upheld the decisions of the Income Tax Officer and the Appellate Assistant Commissioner, denying the assessee deductions under Sections 80J and 32A of the Income-tax Act, 1961. It was determined that ginning cotton does not qualify as manufacturing or producing an article, as required for the deductions. The Tribunal emphasized that the activity must result in a distinct, trade-worthy, and marketable product, which was not met in this case. Therefore, the appeal was dismissed, and the assessee was not granted relief under the mentioned sections. Case-Laws Income Tax Wed, 03 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69947