https://www.taxtmi.com/caselaws?id=15472 The High Court of Bombay ruled in favor of the Revenue, denying the assessee's claim for relief under section 80J(1) of the Income-tax Act, 1961. The Court determined that the grinding activities undertaken by the company did not amount to the manufacture of articles or things, as the end product, powder, was not considered a new article. The Court considered legal precedents and held that the grinding process did not result in the production of a new article, thus upholding the decision of the Income-tax Officer and Commissioner of Income-tax (Appeals) in denying the deduction claimed by the assessee. en-us Thu, 30 Jul 1998 00:00:00 +0530 Thu, 06 Aug 2009 17:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15472 The High Court of Bombay ruled in favor of the Revenue, denying the assessee's claim for relief under section 80J(1) of the Income-tax Act, 1961. The Court determined that the grinding activities undertaken by the company did not amount to the manufacture of articles or things, as the end product, powder, was not considered a new article. The Court considered legal precedents and held that the grinding process did not result in the production of a new article, thus upholding the decision of the Income-tax Officer and Commissioner of Income-tax (Appeals) in denying the deduction claimed by the assessee. Case-Laws Income Tax Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15472