https://www.taxtmi.com/caselaws?id=14179 Deduction under section 80J depended on the factual finding that the assessee itself operated the cold storage undertaking through its own men and machinery under an agreement with a sister concern, and relief was sustained on that basis. Processing of sea foods was held not to amount to manufacture or production of articles for section 80HHA, following an earlier decision in the assessee's own case, so relief under that provision was denied. The reference was thus answered partly in favour of the assessee and partly in favour of the Revenue. en-us Thu, 16 Sep 1999 00:00:00 +0530 Mon, 03 May 2010 00:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14179 Deduction under section 80J depended on the factual finding that the assessee itself operated the cold storage undertaking through its own men and machinery under an agreement with a sister concern, and relief was sustained on that basis. Processing of sea foods was held not to amount to manufacture or production of articles for section 80HHA, following an earlier decision in the assessee's own case, so relief under that provision was denied. The reference was thus answered partly in favour of the assessee and partly in favour of the Revenue. Case-Laws Income Tax Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14179