https://www.taxtmi.com/caselaws?id=10354 The High Court upheld the Tribunal's decision to allow the assessee's claim under sections 80J and 80HH of the Income-tax Act for the assessment year 1977-78. The Court ruled that the processes from raw material purchase to finished goods sale constitute part of the manufacturing process, and workers employed in these processes qualify for deductions under the Act. Additionally, the Court clarified that registration under the Factories Act was not necessary for claiming deductions under sections 80J and 80HH. Consequently, both questions were answered in favor of the assessee, affirming the permissibility of deductions without Factories Act registration. en-us Wed, 10 Nov 2004 00:00:00 +0530 Tue, 14 Jul 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10354 The High Court upheld the Tribunal's decision to allow the assessee's claim under sections 80J and 80HH of the Income-tax Act for the assessment year 1977-78. The Court ruled that the processes from raw material purchase to finished goods sale constitute part of the manufacturing process, and workers employed in these processes qualify for deductions under the Act. Additionally, the Court clarified that registration under the Factories Act was not necessary for claiming deductions under sections 80J and 80HH. Consequently, both questions were answered in favor of the assessee, affirming the permissibility of deductions without Factories Act registration. Case-Laws Income Tax Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10354