https://www.taxtmi.com/caselaws?id=15566 The High Court of Madras ruled against an assessee-firm's claim for deductions under sections 80HH, 80-I, and 80J of the IT Act, 1961, determining that the firm's activities involving chicory roots processing and manufacturing did not qualify as manufacturing but rather as trading. The Court emphasized the necessity for a change in identity to constitute manufacturing, ultimately holding that the chicory roots and powder retained a common identity as chicory, thus not meeting the criteria for manufacturing. The Court's decision favored the Revenue, denying the assessee's claim for deductions. en-us Wed, 28 Oct 1998 00:00:00 +0530 Wed, 26 Aug 2009 10:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15566 The High Court of Madras ruled against an assessee-firm's claim for deductions under sections 80HH, 80-I, and 80J of the IT Act, 1961, determining that the firm's activities involving chicory roots processing and manufacturing did not qualify as manufacturing but rather as trading. The Court emphasized the necessity for a change in identity to constitute manufacturing, ultimately holding that the chicory roots and powder retained a common identity as chicory, thus not meeting the criteria for manufacturing. The Court's decision favored the Revenue, denying the assessee's claim for deductions. Case-Laws Income Tax Wed, 28 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15566