https://www.taxtmi.com/caselaws?id=14178 Processing of shrimps, without more, does not amount to manufacture for income-tax purposes, so the assessee could not claim relief under section 32A or deduction under section 80HH on income from shrimp processing for export. The Court followed its earlier decision in the assessee's own case and applied the same principle that mere processing is insufficient to constitute manufacture. The question was answered in the negative, against the assessee. en-us Wed, 29 Apr 1998 00:00:00 +0530 Tue, 14 Jul 2009 12:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14178 Processing of shrimps, without more, does not amount to manufacture for income-tax purposes, so the assessee could not claim relief under section 32A or deduction under section 80HH on income from shrimp processing for export. The Court followed its earlier decision in the assessee's own case and applied the same principle that mere processing is insufficient to constitute manufacture. The question was answered in the negative, against the assessee. Case-Laws Income Tax Wed, 29 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14178