https://www.taxtmi.com/caselaws?id=70729 The ITAT Nagpur ruled in favor of the assessee, a private trust, allowing deductions under section 80HH for manufacturing activities involving the conversion of timber into various products. The Tribunal held that the activities, including sawing timber into planks, constituted manufacturing, entitling the assessee to the deductions. They considered firewood as part of the manufacturing process, qualifying for the deduction. The Tribunal overturned the Commissioner's order under section 263, directing the ITO to allow the deductions for qualifying manufacturing activities, emphasizing the creation of new commercial commodities from raw materials as manufacturing. en-us Mon, 26 Nov 1984 00:00:00 +0530 Mon, 18 Apr 2011 18:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70729 The ITAT Nagpur ruled in favor of the assessee, a private trust, allowing deductions under section 80HH for manufacturing activities involving the conversion of timber into various products. The Tribunal held that the activities, including sawing timber into planks, constituted manufacturing, entitling the assessee to the deductions. They considered firewood as part of the manufacturing process, qualifying for the deduction. The Tribunal overturned the Commissioner's order under section 263, directing the ITO to allow the deductions for qualifying manufacturing activities, emphasizing the creation of new commercial commodities from raw materials as manufacturing. Case-Laws Income Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70729