https://www.taxtmi.com/caselaws?id=71415 The Appellate Tribunal ITAT Pune ruled in favor of the assessee in a case concerning the interpretation of the term "manufacture" or "production" under section 80HH of the Income-tax Act, 1961. The Tribunal held that the processing of frozen sea food from shrimps qualified as an activity of manufacture or production eligible for deduction under the Act. It emphasized the legislative intent to promote industries in backward areas and relied on judicial precedents to support its decision. The Tribunal overturned the Commissioner's order and allowed the appeals in favor of the assessee. en-us Tue, 28 Feb 1989 00:00:00 +0530 Sat, 23 Apr 2011 12:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71415 The Appellate Tribunal ITAT Pune ruled in favor of the assessee in a case concerning the interpretation of the term "manufacture" or "production" under section 80HH of the Income-tax Act, 1961. The Tribunal held that the processing of frozen sea food from shrimps qualified as an activity of manufacture or production eligible for deduction under the Act. It emphasized the legislative intent to promote industries in backward areas and relied on judicial precedents to support its decision. The Tribunal overturned the Commissioner's order and allowed the appeals in favor of the assessee. Case-Laws Income Tax Tue, 28 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71415