https://www.taxtmi.com/caselaws?id=220745 A fiscal amendment is not retrospective unless express or necessarily implied, so the later introduction of Schedule XII could not validate Section 80HHC deduction for earlier years; the claim failed on that issue. Deduction under Section 80I depends on proof that the activity amounts to manufacture or production, and the existing record was insufficient to decide whether cutting and polishing granite slabs met that test. The manufacturing question required fresh factual examination, so the matter was remanded to the Assessing Officer for reconsideration. en-us Mon, 28 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220745 A fiscal amendment is not retrospective unless express or necessarily implied, so the later introduction of Schedule XII could not validate Section 80HHC deduction for earlier years; the claim failed on that issue. Deduction under Section 80I depends on proof that the activity amounts to manufacture or production, and the existing record was insufficient to decide whether cutting and polishing granite slabs met that test. The manufacturing question required fresh factual examination, so the matter was remanded to the Assessing Officer for reconsideration. Case-Laws Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220745