https://www.taxtmi.com/caselaws?id=9708 The court ruled in favor of the Revenue, holding that the assessee did not qualify as an industrial undertaking under section 80J(4)(iii) of the Income-tax Act, 1961. The court found that the activities of the assessee, which involved fishing, cleaning, and freezing fish before sale, did not amount to manufacturing or producing articles as required for claiming the deduction under section 80J of the Act. The court referenced various judgments to support its conclusion that the activities did not meet the criteria for being considered manufacturing. en-us Wed, 22 Mar 2006 00:00:00 +0530 Mon, 29 Jun 2009 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9708 The court ruled in favor of the Revenue, holding that the assessee did not qualify as an industrial undertaking under section 80J(4)(iii) of the Income-tax Act, 1961. The court found that the activities of the assessee, which involved fishing, cleaning, and freezing fish before sale, did not amount to manufacturing or producing articles as required for claiming the deduction under section 80J of the Act. The court referenced various judgments to support its conclusion that the activities did not meet the criteria for being considered manufacturing. Case-Laws Income Tax Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9708