https://www.taxtmi.com/caselaws?id=6024 An assessee engaged in poultry rearing and dressing poultry for sale was held not entitled to deductions under Section 80-I or Section 80HH of the Income-tax Act, 1961. The Court applied its earlier decision against the assessee and rejected the claim that dressing poultry for sale amounted to manufacture, because no material was placed before the Tribunal to establish that the activity was manufacturing in nature. On that basis, the activity was not treated as an industrial undertaking, and the denial of deduction was upheld. en-us Thu, 22 Feb 2001 00:00:00 +0530 Sat, 25 Aug 2018 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6024 An assessee engaged in poultry rearing and dressing poultry for sale was held not entitled to deductions under Section 80-I or Section 80HH of the Income-tax Act, 1961. The Court applied its earlier decision against the assessee and rejected the claim that dressing poultry for sale amounted to manufacture, because no material was placed before the Tribunal to establish that the activity was manufacturing in nature. On that basis, the activity was not treated as an industrial undertaking, and the denial of deduction was upheld. Case-Laws Income Tax Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6024