https://www.taxtmi.com/caselaws?id=59178 The Tribunal held that a firm engaged in constructing dams is not entitled to a deduction under section 80HH of the Income-tax Act, 1961. The decision overturned the Commissioner (Appeals) ruling and reinstated the Income Tax Officer's denial of the deduction. The Tribunal relied on precedents and interpretations from various High Court rulings to conclude that construction activities like building dams do not amount to the manufacture of goods or articles, as required for the deduction. The department's appeal was allowed, and the assessee's cross-objection was dismissed, emphasizing the significance of judicial interpretation in tax deduction eligibility. en-us Fri, 04 Oct 1985 00:00:00 +0530 Sat, 25 Dec 2010 13:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59178 The Tribunal held that a firm engaged in constructing dams is not entitled to a deduction under section 80HH of the Income-tax Act, 1961. The decision overturned the Commissioner (Appeals) ruling and reinstated the Income Tax Officer's denial of the deduction. The Tribunal relied on precedents and interpretations from various High Court rulings to conclude that construction activities like building dams do not amount to the manufacture of goods or articles, as required for the deduction. The department's appeal was allowed, and the assessee's cross-objection was dismissed, emphasizing the significance of judicial interpretation in tax deduction eligibility. Case-Laws Income Tax Fri, 04 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59178