https://www.taxtmi.com/caselaws?id=15551 The Court held in favor of the assessee, ruling that crushing barytes into powder constitutes a manufacturing activity eligible for deductions under sections 80HH and 80-I of the IT Act, 1961. The non-maintenance of separate P&L A/c and balance sheets for three units does not affect the computation of profits for the deductions. Additionally, the difficulty in apportioning profits among the units does not disqualify the assessee from claiming benefits under the mentioned sections. en-us Mon, 07 Jun 1999 00:00:00 +0530 Tue, 25 Aug 2009 18:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15551 The Court held in favor of the assessee, ruling that crushing barytes into powder constitutes a manufacturing activity eligible for deductions under sections 80HH and 80-I of the IT Act, 1961. The non-maintenance of separate P&L A/c and balance sheets for three units does not affect the computation of profits for the deductions. Additionally, the difficulty in apportioning profits among the units does not disqualify the assessee from claiming benefits under the mentioned sections. Case-Laws Income Tax Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15551