https://www.taxtmi.com/caselaws?id=10396 The court ruled in favor of the Revenue and against the assessee. The salary paid to the partner was not deductible under section 40(b). The applicant was not entitled to benefits under sections 80HH and 80J as the cold storage plant did not qualify as manufacturing or producing articles. Each party was ordered to bear their own costs. en-us Mon, 16 Aug 2004 00:00:00 +0530 Wed, 15 Jul 2009 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10396 The court ruled in favor of the Revenue and against the assessee. The salary paid to the partner was not deductible under section 40(b). The applicant was not entitled to benefits under sections 80HH and 80J as the cold storage plant did not qualify as manufacturing or producing articles. Each party was ordered to bear their own costs. Case-Laws Income Tax Mon, 16 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10396