https://www.taxtmi.com/caselaws?id=17821 The court ruled in favor of the Department, rejecting the firm's claims for deductions and investment allowance under sections 80HHA, 80J, and 32A of the Income-tax Act. The court held that construction activities like building dams do not qualify as the manufacture or production of articles, thus denying the benefits claimed by the firm. The judgment emphasized the specific requirements for claiming deductions under the Act and clarified that certain construction activities do not meet the criteria for tax benefits. en-us Thu, 04 Apr 1996 00:00:00 +0530 Fri, 25 Sep 2009 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17821 The court ruled in favor of the Department, rejecting the firm's claims for deductions and investment allowance under sections 80HHA, 80J, and 32A of the Income-tax Act. The court held that construction activities like building dams do not qualify as the manufacture or production of articles, thus denying the benefits claimed by the firm. The judgment emphasized the specific requirements for claiming deductions under the Act and clarified that certain construction activities do not meet the criteria for tax benefits. Case-Laws Income Tax Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17821