Supreme Court of India
Commissioner of Income-tax Trivandrum v. Relish Goods
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From the headnote
Income Tax Act, 1961 : c S. 80HH-Peeling and freezing of shrimps-Held, does not involve production-Assessee not ellfitled to allowance. The respondent-assessee was engaged in the business of shrimps. The assessee, after buying shrimps, peeled and froze them. In the assess- ment year 1977-78, the assessee claimed the allowance under Section 80HH of the Income Tax Act, 1961 on the ground that it was an industrial undertaking engaged in manufacture/production. The Income-Tax Officer negatived the claim but the Commissioner of Income Tax (Appeals) and the Income Tax appellate Tribunal held in
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