https://www.taxtmi.com/caselaws?id=59758 The Tribunal held that the blending and bottling of spirit into different brands of IMFL products did not amount to manufacturing under section 80HH of the Income Tax Act, 1961. They concluded that the process involved processing rather than manufacturing, as the original commodity (alcohol) retained its identity without producing a new distinct article. Therefore, the assessee was not entitled to the deduction u/s 80HH. The appeals were dismissed based on this determination. en-us Tue, 12 Sep 2000 00:00:00 +0530 Fri, 16 Sep 2016 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59758 The Tribunal held that the blending and bottling of spirit into different brands of IMFL products did not amount to manufacturing under section 80HH of the Income Tax Act, 1961. They concluded that the process involved processing rather than manufacturing, as the original commodity (alcohol) retained its identity without producing a new distinct article. Therefore, the assessee was not entitled to the deduction u/s 80HH. The appeals were dismissed based on this determination. Case-Laws Income Tax Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59758