https://www.taxtmi.com/caselaws?id=9688 The High Court of MADRAS upheld the Tribunal's decision, affirming the entitlement of the assessee to deduction under section 80HH and recognizing the thrashing and redrying of tobacco leaves as a manufacturing activity resulting in commercially distinct commodities. The court dismissed the Revenue's appeal, finding no error in the Tribunal's ruling that the transformation of raw tobacco into Virginia flue-cured tobacco lamina and stems constituted manufacturing for the purposes of claiming the deduction. en-us Mon, 13 Feb 2006 00:00:00 +0530 Mon, 29 Jun 2009 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9688 The High Court of MADRAS upheld the Tribunal's decision, affirming the entitlement of the assessee to deduction under section 80HH and recognizing the thrashing and redrying of tobacco leaves as a manufacturing activity resulting in commercially distinct commodities. The court dismissed the Revenue's appeal, finding no error in the Tribunal's ruling that the transformation of raw tobacco into Virginia flue-cured tobacco lamina and stems constituted manufacturing for the purposes of claiming the deduction. Case-Laws Income Tax Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9688