https://www.taxtmi.com/caselaws?id=70858 The Appellate Tribunal ITAT Nagpur ruled in favor of the assessee, a private trust, in a case involving the disallowance of deductions under section 80HH by the CIT. The Tribunal held that the activities of the assessee, including converting timber and selling firewood, constituted manufacturing activities eligible for the deduction. It overturned the CIT's orders under section 263, emphasizing that the activities resulted in commercially viable commodities, including firewood sales, qualifying for the deduction. en-us Mon, 26 Nov 1984 00:00:00 +0530 Tue, 19 Apr 2011 17:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70858 The Appellate Tribunal ITAT Nagpur ruled in favor of the assessee, a private trust, in a case involving the disallowance of deductions under section 80HH by the CIT. The Tribunal held that the activities of the assessee, including converting timber and selling firewood, constituted manufacturing activities eligible for the deduction. It overturned the CIT's orders under section 263, emphasizing that the activities resulted in commercially viable commodities, including firewood sales, qualifying for the deduction. Case-Laws Income Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70858