1984 (6) TMI 79 - AT - Income Tax

Summary

The appellant's claim under section 80J of the Income-tax Act was rejected as the activity of dredging sand from the sea bed was not considered a manufacturing process. The Tribunal agreed with the lower authorities that there was no manufacturing of sand involved, leading to the dismissal of the appeal. (Case Citation: 1984 (6) TMI 79 - ITAT BOMBAY-B)