https://www.taxtmi.com/caselaws?id=18775 The court affirmed that the assessee was entitled to relief under section 80J for the seed unit for the relevant assessment years, as the processing of seeds constituted manufacturing or producing an end-product. However, the court directed further investigation and consideration regarding the entitlement to relief under section 80J for the cattle feed unit, as insufficient details were available to determine if the assessee was genuinely manufacturing or producing cattle feed. The court instructed the Tribunal to gather additional facts and revisit the issue. en-us Wed, 29 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18775 The court affirmed that the assessee was entitled to relief under section 80J for the seed unit for the relevant assessment years, as the processing of seeds constituted manufacturing or producing an end-product. However, the court directed further investigation and consideration regarding the entitlement to relief under section 80J for the cattle feed unit, as insufficient details were available to determine if the assessee was genuinely manufacturing or producing cattle feed. The court instructed the Tribunal to gather additional facts and revisit the issue. Case-Laws Income Tax Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18775