https://www.taxtmi.com/caselaws?id=19489 The High Court held that the processing of prawns does not constitute the manufacture or production of articles under Section 80HH of the Income-tax Act, 1961. As a result, the assessee's claim for deduction under this section was denied. The court emphasized the legislative intent and clarified the distinction between "manufacture," "production," and "processing," determining that processed prawns do not become a new commodity. Therefore, the assessee's activity did not qualify for the deduction, with the judgment favoring the Revenue and rejecting the assessee's claim. en-us Wed, 23 Nov 1994 00:00:00 +0530 Fri, 06 Nov 2009 14:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19489 The High Court held that the processing of prawns does not constitute the manufacture or production of articles under Section 80HH of the Income-tax Act, 1961. As a result, the assessee's claim for deduction under this section was denied. The court emphasized the legislative intent and clarified the distinction between "manufacture," "production," and "processing," determining that processed prawns do not become a new commodity. Therefore, the assessee's activity did not qualify for the deduction, with the judgment favoring the Revenue and rejecting the assessee's claim. Case-Laws Income Tax Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19489