Commissioner Of Income Tax vs Relish Foods

Authority: Supreme Court Date: 1999-03-11 AY: 1977-78 Section: 80HH Acts: Income Tax Act 1961 Result: Revenue Citation: (1999) 152 CTR (SC) 500 : (1999) 237 ITR 59 (SC) : (1999) 103 TAXMAN 392 (SC) Justices: S.P. Bharucha, Syed Shah Mohammed Quadri & R.C. Lahoti, JJ. Appeal No: Civil Appeal No. 3255 of 1995*
Whether the assessee's business of peeling and freezing shrimps involves 'production' for the purpose of claiming deduction under section 80HH of the Income Tax Act, 1961 --- Held No.

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