https://www.taxtmi.com/caselaws?id=23613 The Bombay High Court could not determine whether the assessee's hotel business fell within the category of a business mainly consisting of manufacture or processing of goods for section 104(4) of the Income-tax Act, 1961. The record did not disclose the nature or extent of the restaurant and allied activities, so there was no sufficient factual basis to decide whether the company was covered by the statutory exclusion from additional tax under section 104. The question was therefore left unanswered on the available material. en-us Mon, 25 Sep 1989 00:00:00 +0530 Tue, 22 Dec 2009 16:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23613 The Bombay High Court could not determine whether the assessee's hotel business fell within the category of a business mainly consisting of manufacture or processing of goods for section 104(4) of the Income-tax Act, 1961. The record did not disclose the nature or extent of the restaurant and allied activities, so there was no sufficient factual basis to decide whether the company was covered by the statutory exclusion from additional tax under section 104. The question was therefore left unanswered on the available material. Case-Laws Income Tax Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23613