2001 (10) TMI 43

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....the Income-tax Act, 1961. The dispute relates to the assessment years 1981-82 and 1985-86. The basic issue was whether there was any manufacturing or processing involved in the conversion of carcass into commercially marketable meat. The Assessing Officer was of the view that there was no commercially different commodity and, therefore, the claim that manufacturing/processing was involved was not ....