https://www.taxtmi.com/caselaws?id=20870 The High Court held that ginning of cotton amounts to manufacturing, making the cooperative society eligible for investment allowance under section 32A and deduction under section 80HH of the Income-tax Act, 1961. The Court emphasized that ginning cotton qualifies as a manufacturing process, producing distinct commercial commodities. Consequently, the Court answered all questions in favor of the assessee, granting them the tax benefits. en-us Fri, 25 Sep 1992 00:00:00 +0530 Fri, 04 Mar 2016 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20870 The High Court held that ginning of cotton amounts to manufacturing, making the cooperative society eligible for investment allowance under section 32A and deduction under section 80HH of the Income-tax Act, 1961. The Court emphasized that ginning cotton qualifies as a manufacturing process, producing distinct commercial commodities. Consequently, the Court answered all questions in favor of the assessee, granting them the tax benefits. Case-Laws Income Tax Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20870