https://www.taxtmi.com/caselaws?id=11960 The court held that the assessee's activities of cutting jumbo rolls into smaller sizes did not amount to manufacturing or production. Consequently, the assessee was not entitled to the investment allowance under section 32A for the assessment year 1986-87 or the deduction under section 80-I for the assessment year 1987-88. The court ruled in favor of the Revenue and against the assessee. en-us Tue, 01 Oct 2002 00:00:00 +0530 Sat, 13 Feb 2010 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11960 The court held that the assessee's activities of cutting jumbo rolls into smaller sizes did not amount to manufacturing or production. Consequently, the assessee was not entitled to the investment allowance under section 32A for the assessment year 1986-87 or the deduction under section 80-I for the assessment year 1987-88. The court ruled in favor of the Revenue and against the assessee. Case-Laws Income Tax Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11960