1984 (6) TMI 83 - AT - Income Tax

Summary

The appellant's claim under s. 80J of the IT Act was rejected as the activity of dredging sand from the sea bed was not considered a manufacturing process. The Tribunal agreed with the authorities' decision, stating that the process of dredging only separates sand from other materials and does not involve manufacturing. The appeal was dismissed. (Case: Appellate Tribunal ITAT BOMBAY-B, Citation: 1984 (6) TMI 83 - ITAT BOMBAY-B)