https://www.taxtmi.com/caselaws?id=10312 Processing of shrimps and other marine products was held not to amount to manufacture, so machinery used in the marine products division did not qualify for investment allowance under section 32A. By contrast, processing of seeds was treated as production, and the machinery in the seed processing unit was held eligible for the allowance. The reference was therefore answered partly for the Revenue and partly for the assessee, with the allowance denied for the marine products division and allowed for the seed processing unit. en-us Wed, 05 Nov 2003 00:00:00 +0530 Mon, 13 Jul 2009 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10312 Processing of shrimps and other marine products was held not to amount to manufacture, so machinery used in the marine products division did not qualify for investment allowance under section 32A. By contrast, processing of seeds was treated as production, and the machinery in the seed processing unit was held eligible for the allowance. The reference was therefore answered partly for the Revenue and partly for the assessee, with the allowance denied for the marine products division and allowed for the seed processing unit. Case-Laws Income Tax Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10312