https://www.taxtmi.com/caselaws?id=60511 The tribunal partially allowed the departmental appeal and treated the assessee's appeal as partly allowed for statistical purposes. The tribunal held that blending tea is processing, not manufacturing or production, denying relief under sections 32A and 80J. It also ruled that machines need not be in existence on the first day of the previous year for section 80J relief but found the assessee did not meet the manufacturing condition. The tribunal directed a fresh consideration regarding the exclusion of cash subsidy and denied the bad debt deduction due to lack of evidence of the assessee's engagement in real estate business. en-us Thu, 12 Jun 1986 00:00:00 +0530 Wed, 05 Jan 2011 16:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60511 The tribunal partially allowed the departmental appeal and treated the assessee's appeal as partly allowed for statistical purposes. The tribunal held that blending tea is processing, not manufacturing or production, denying relief under sections 32A and 80J. It also ruled that machines need not be in existence on the first day of the previous year for section 80J relief but found the assessee did not meet the manufacturing condition. The tribunal directed a fresh consideration regarding the exclusion of cash subsidy and denied the bad debt deduction due to lack of evidence of the assessee's engagement in real estate business. Case-Laws Income Tax Thu, 12 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60511