https://www.taxtmi.com/circulars?id=4729 Entitlement to income-tax deductions for forest lessees under sections 80HH and 80J depends on the nature of the activity: mere conversion of standing trees into firewood is not sufficient, but if the operation involves manufacturing new saleable commodities beyond simple conversion, the deductions are available; assessing officers are to be informed for consistent application. en-us Mon, 22 Feb 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4729 Entitlement to income-tax deductions for forest lessees under sections 80HH and 80J depends on the nature of the activity: mere conversion of standing trees into firewood is not sufficient, but if the operation involves manufacturing new saleable commodities beyond simple conversion, the deductions are available; assessing officers are to be informed for consistent application. Circulars Income Tax Mon, 22 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4729