https://www.taxtmi.com/caselaws?id=19586 The High Court held that processing prawns did not amount to manufacturing articles under section 80J of the Income-tax Act, 1961. Relying on the Supreme Court precedent, which emphasized the need for a distinct commodity to emerge from processing, the Court found that the processed prawns retained their original identity and did not transform significantly to qualify as manufacturing. Therefore, the Court ruled in favor of the Revenue, concluding that the assessee was not entitled to relief under section 80J for income derived from processing prawns. en-us Fri, 11 Nov 1994 00:00:00 +0530 Sat, 07 Nov 2009 11:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19586 The High Court held that processing prawns did not amount to manufacturing articles under section 80J of the Income-tax Act, 1961. Relying on the Supreme Court precedent, which emphasized the need for a distinct commodity to emerge from processing, the Court found that the processed prawns retained their original identity and did not transform significantly to qualify as manufacturing. Therefore, the Court ruled in favor of the Revenue, concluding that the assessee was not entitled to relief under section 80J for income derived from processing prawns. Case-Laws Income Tax Fri, 11 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19586