https://www.taxtmi.com/caselaws?id=37282 The High Court of Allahabad ruled in favor of the assessee, an incorporated company, allowing exemptions under section 80J but denying that under section 80-I of the Income-tax Act for the assessment year 1970-71. The court determined that the processed seeds derived by the assessee should be considered as falling under the category of manufacture or production, making them eligible for relief under section 80J. The judgment clarified the interpretation of manufacturing or production in the context of processed seeds, establishing the eligibility of the assessee for relief under section 80J. en-us Wed, 11 Jul 1979 00:00:00 +0530 Sat, 27 Mar 2010 17:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37282 The High Court of Allahabad ruled in favor of the assessee, an incorporated company, allowing exemptions under section 80J but denying that under section 80-I of the Income-tax Act for the assessment year 1970-71. The court determined that the processed seeds derived by the assessee should be considered as falling under the category of manufacture or production, making them eligible for relief under section 80J. The judgment clarified the interpretation of manufacturing or production in the context of processed seeds, establishing the eligibility of the assessee for relief under section 80J. Case-Laws Income Tax Wed, 11 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37282