https://www.taxtmi.com/caselaws?id=117452 The Tribunal denied the deduction under section 80-IA to the assessee as the cutting of paper into smaller sizes did not constitute manufacturing, and the requisite number of workers was not employed. The issue of treating Rs. 6,05,000 as agricultural income was remanded to the AO for further examination due to insufficient evidence supporting the claim. The Tribunal partially allowed the revenue's appeal, consistent with its prior decision in ITA No. 287/Mum./2002. en-us Fri, 08 Jul 2005 00:00:00 +0530 Tue, 31 Jul 2012 23:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117452 The Tribunal denied the deduction under section 80-IA to the assessee as the cutting of paper into smaller sizes did not constitute manufacturing, and the requisite number of workers was not employed. The issue of treating Rs. 6,05,000 as agricultural income was remanded to the AO for further examination due to insufficient evidence supporting the claim. The Tribunal partially allowed the revenue's appeal, consistent with its prior decision in ITA No. 287/Mum./2002. Case-Laws Income Tax Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117452