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    <title>2001 (10) TMI 43 - DELHI High Court</title>
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    <description>A non-speaking Tribunal order denying investment allowance was set aside because it gave no reasons for concluding that deboning carcass into saleable meat did not amount to processing or manufacturing. The High Court declined to decide the merits, holding that the determinative question required a reasoned finding on whether the activity produced a commercially marketable commodity for allowance purposes. The matter was remitted to the Tribunal for fresh hearing and reasoned disposal, with no opinion expressed on entitlement to the benefit.</description>
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    <pubDate>Mon, 15 Oct 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=12732</link>
      <description>A non-speaking Tribunal order denying investment allowance was set aside because it gave no reasons for concluding that deboning carcass into saleable meat did not amount to processing or manufacturing. The High Court declined to decide the merits, holding that the determinative question required a reasoned finding on whether the activity produced a commercially marketable commodity for allowance purposes. The matter was remitted to the Tribunal for fresh hearing and reasoned disposal, with no opinion expressed on entitlement to the benefit.</description>
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      <pubDate>Mon, 15 Oct 2001 00:00:00 +0530</pubDate>
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