1999 (3) TMI 9 - SUPREME COURT

Claim for allowance u/s 80HHC on the ground that it was an industrial undertaking that manufactured/produced articles - held that activity of processing of prawns is not an activity of manufacture or production - processed or frozen shrimps and prawns are commercially regarded as the same commodity as raw shrimps and prawns - hence assessee's business doesn't involves 'production' hence not entitled to exemption under section 80HH