https://www.taxtmi.com/caselaws?id=16276 The High Court remitted the case back to the Appellate Tribunal to establish clear findings on the chemicals used in the masticating process and the precise nature of the end-product. Only after obtaining these findings, the Tribunal would determine whether the assessee was engaged in manufacturing, thus eligible for the investment allowance under section 80-I of the Income-tax Act, 1961 for the assessment year 1985-86. en-us Fri, 22 Jan 1999 00:00:00 +0530 Fri, 04 Sep 2009 18:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16276 The High Court remitted the case back to the Appellate Tribunal to establish clear findings on the chemicals used in the masticating process and the precise nature of the end-product. Only after obtaining these findings, the Tribunal would determine whether the assessee was engaged in manufacturing, thus eligible for the investment allowance under section 80-I of the Income-tax Act, 1961 for the assessment year 1985-86. Case-Laws Income Tax Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16276