https://www.taxtmi.com/caselaws?id=21176 The High Court held that the assessee's processing activities of marine products and meat qualified as manufacturing or production under section 80HH of the Income-tax Act, 1961. The Court emphasized that section 80HH aims to benefit new industries in backward areas and previous judgments supported processing activities like peeling, freezing, and export of shrimps as eligible for the deduction. The Court ruled in favor of the assessee, allowing the deduction under section 80HH for the assessment year 1982-83. en-us Thu, 22 Oct 1992 00:00:00 +0530 Fri, 20 Nov 2009 15:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21176 The High Court held that the assessee's processing activities of marine products and meat qualified as manufacturing or production under section 80HH of the Income-tax Act, 1961. The Court emphasized that section 80HH aims to benefit new industries in backward areas and previous judgments supported processing activities like peeling, freezing, and export of shrimps as eligible for the deduction. The Court ruled in favor of the assessee, allowing the deduction under section 80HH for the assessment year 1982-83. Case-Laws Income Tax Thu, 22 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21176