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2000 (8) TMI 6 - SC - Income Tax
Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that business activity of the assessee is clearly in the nature of manufacturing or production and therefore it is entitled for relief under section 80HH - held no
The Supreme Court dismissed the appeal regarding the eligibility of relief under section 80HH of the Income-tax Act, 1961 for a business involved in mining and selling limestone and marble blocks. The High Court found that the business did not qualify for the relief as it did not involve a manufacturing process like in a previous case. The appeal was dismissed based on the distinction in facts between the two cases.
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