https://www.taxtmi.com/caselaws?id=5733 A hatchery business was held not to amount to manufacture or production of articles or things under sections 32A and 80J of the Income-tax Act because chicks are formed through a natural biological process, merely assisted by incubation, fumigation and other mechanical controls. The Court construed "produce" in its statutory and legislative context, noting that poultry farming was treated separately from industrial undertakings. On that basis, the hatchery was also held not to be an industrial undertaking, and the assessees were denied development allowance and deductions under sections 32A, 80HH, 80HHA, 80-I and 80J. en-us Wed, 24 Mar 1999 00:00:00 +0530 Thu, 09 Oct 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5733 A hatchery business was held not to amount to manufacture or production of articles or things under sections 32A and 80J of the Income-tax Act because chicks are formed through a natural biological process, merely assisted by incubation, fumigation and other mechanical controls. The Court construed "produce" in its statutory and legislative context, noting that poultry farming was treated separately from industrial undertakings. On that basis, the hatchery was also held not to be an industrial undertaking, and the assessees were denied development allowance and deductions under sections 32A, 80HH, 80HHA, 80-I and 80J. Case-Laws Income Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5733