https://www.taxtmi.com/caselaws?id=25862 The court ruled in favor of the assessee on all three issues. It allowed the deduction of purchase tax under section 37 of the Income-tax Act, 1961, for prawns produced and exported. The court also granted relief under section 80HH for processing prawns, considering them as articles produced or manufactured. The processing activities involved in preparing prawns for export were deemed to qualify for the benefits of section 80HH. The court directed the parties to bear their respective costs in the tax referred case. en-us Mon, 16 Mar 1987 00:00:00 +0530 Mon, 01 Feb 2010 13:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25862 The court ruled in favor of the assessee on all three issues. It allowed the deduction of purchase tax under section 37 of the Income-tax Act, 1961, for prawns produced and exported. The court also granted relief under section 80HH for processing prawns, considering them as articles produced or manufactured. The processing activities involved in preparing prawns for export were deemed to qualify for the benefits of section 80HH. The court directed the parties to bear their respective costs in the tax referred case. Case-Laws Income Tax Mon, 16 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25862