https://www.taxtmi.com/caselaws?id=6048 Mere peeling, freezing and export of shrimps or marine products, without a detailed or substantial manufacturing process, does not amount to manufacture or production for tax incentive purposes. On the facts before the taxing authorities, the assessee's limited processing activity was held insufficient to qualify it as an industrial company or industrial undertaking under section 80HH of the Income-tax Act, 1961. The earlier view in Relish Foods had already been set aside, and the materials did not show processing comparable to Marwell Sea Foods. The claim for deduction was therefore rejected and the Revenue succeeded. en-us Fri, 27 Apr 2001 00:00:00 +0530 Mon, 01 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6048 Mere peeling, freezing and export of shrimps or marine products, without a detailed or substantial manufacturing process, does not amount to manufacture or production for tax incentive purposes. On the facts before the taxing authorities, the assessee's limited processing activity was held insufficient to qualify it as an industrial company or industrial undertaking under section 80HH of the Income-tax Act, 1961. The earlier view in Relish Foods had already been set aside, and the materials did not show processing comparable to Marwell Sea Foods. The claim for deduction was therefore rejected and the Revenue succeeded. Case-Laws Income Tax Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6048