https://www.taxtmi.com/caselaws?id=19287 The court held that the assessee engaged in fishing with a trawler was not eligible for relief under section 80J as fishing activities did not amount to manufacturing or production of articles. The court ruled in favor of the Revenue, stating that catching fish did not qualify as an industrial undertaking for the purpose of the Income-tax Act, 1961. en-us Fri, 25 Nov 1994 00:00:00 +0530 Thu, 05 Nov 2009 12:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19287 The court held that the assessee engaged in fishing with a trawler was not eligible for relief under section 80J as fishing activities did not amount to manufacturing or production of articles. The court ruled in favor of the Revenue, stating that catching fish did not qualify as an industrial undertaking for the purpose of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19287