https://www.taxtmi.com/caselaws?id=189813 The Tribunal dismissed the department's appeals for assessment years 1979-80 and 1980-81, ruling in favor of the assessee. The assessee was found eligible for investment allowance under section 32A, relief under section 80J, and extra shift allowance on transformers used in textile processing machinery. The Tribunal held that the processes undertaken by the assessee constituted "manufacture," qualifying them for the mentioned allowances and benefits. Additionally, the requirement of Form No. 10D for section 80J relief was deemed irrelevant due to the assessee incurring a loss in the relevant year. en-us Sat, 24 Nov 1984 00:00:00 +0530 Sat, 21 Jan 2017 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189813 The Tribunal dismissed the department's appeals for assessment years 1979-80 and 1980-81, ruling in favor of the assessee. The assessee was found eligible for investment allowance under section 32A, relief under section 80J, and extra shift allowance on transformers used in textile processing machinery. The Tribunal held that the processes undertaken by the assessee constituted "manufacture," qualifying them for the mentioned allowances and benefits. Additionally, the requirement of Form No. 10D for section 80J relief was deemed irrelevant due to the assessee incurring a loss in the relevant year. Case-Laws Income Tax Sat, 24 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189813