Supreme Court · 1999 INSC 98 · Decided 11 March 1999
Commissioner of Income-Tax Trivandrum v. Relish Goods
- Court
- Supreme Court of India
- Citation
- 1999 INSC 98 · [1999] 1 S.C.R. 992
- Case number
- CIVIL APPEAL No. 3255/1995
- Decided
- 11 March 1999
- Bench
- S.P. BHARUCHA, S.S.M. QUADRI, R.C. LAHOTI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80HH
Headnote
COMMISSIONER OF INCOME-TAX TRIVANDRUM ..... v. RELISH GOODS MARCH 11, 1999 ( B [S.P. BHARUCHA, S.S. MOHAMMED QUADRI AND R.C. LAHOTI, JJ.) ~ Income Tax Act, 1961 : c S. 80HH-Peeling and freezing of shrimps-Held, does not involve production-Assessee not ellfitled to allowance. The 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 favour of the assessee. Ag- grieved,
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