https://www.taxtmi.com/caselaws?id=176337 The court held that the assessee's poultry farming activities did not amount to manufacturing or production, based on precedents that activities like hatching, rearing, and slaughtering did not qualify. Consequently, the assessee was deemed ineligible for deductions under sections 80HHA and 80-I of the Income-tax Act. The High Court ruled in favor of the Revenue, setting aside the ITAT's decision and reinstating the Assessing Officer's assessment order. en-us Tue, 08 Sep 2009 00:00:00 +0530 Sat, 19 Dec 2015 15:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176337 The court held that the assessee's poultry farming activities did not amount to manufacturing or production, based on precedents that activities like hatching, rearing, and slaughtering did not qualify. Consequently, the assessee was deemed ineligible for deductions under sections 80HHA and 80-I of the Income-tax Act. The High Court ruled in favor of the Revenue, setting aside the ITAT's decision and reinstating the Assessing Officer's assessment order. Case-Laws Income Tax Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176337