https://www.taxtmi.com/caselaws?id=17703 The court held that the business activities of the assessee, involving mining and processing marble and limestone, did not qualify as manufacturing or production under the Income-tax Act. As the activities did not result in a transformation leading to a new and distinct article, the assessee was not entitled to relief under section 80HH. The court emphasized that for an activity to be considered manufacturing, it must result in a product with a different name, character, or use. Therefore, the assessee's claim was denied, and the matter was referred back to the Tribunal for further action in accordance with the court's decision. en-us Tue, 27 Feb 1996 00:00:00 +0530 Thu, 24 Sep 2009 12:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17703 The court held that the business activities of the assessee, involving mining and processing marble and limestone, did not qualify as manufacturing or production under the Income-tax Act. As the activities did not result in a transformation leading to a new and distinct article, the assessee was not entitled to relief under section 80HH. The court emphasized that for an activity to be considered manufacturing, it must result in a product with a different name, character, or use. Therefore, the assessee's claim was denied, and the matter was referred back to the Tribunal for further action in accordance with the court's decision. Case-Laws Income Tax Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17703