this reference is as to whether the processing of shrimps amounts to production or manufacture, entitling the assessee to deduction under section 80HH ... assessee is engaged in the business of processing and exporting shrimps. Its claim for deduction under section 80HH was rejected by the Income Tax Officer
rate of 227 Kg. for every metric ton of headless/head-on shrimps already exported by them as per SION prevailing in between 1st April ... basis of their exports of head-on/headless shrimps?"
5. For appreciating the controversies involved, the following undisputed factual details would be essential
directions of the Supreme Court are applicable only in the case of Shrimp culture raised in brackish or saline waters Fresh water prawn culture does ... village common purposes shall not be used/ converted for construction of shrimp culture ponds, Krishnapatnam tank comes under category of village common purpose land
permission for converting agricultural lands into aquaculture
ponds and cultivating the shrimp in saline water without obtaining
license is illegal, arbitrary, high-handed ... Respondent
authorities not to permit the 8th respondent herein to stock the
shrimp seeds by filing the aquaculture ponds with saline water in
aquaculture ponds
observed that the petitioners were involved in
unauthorized culture of L.Vannamei shrimp in saline water conditions
through bore wells, without possessing the required permission ... observed that the petitioners are resorting to unauthorized culture of
L.Vannamei shrimp using saline water through bore wells as main
source of culture
made a complaint to the respondent
authorities against the illegal cultivation of shrimp and prawn
culture taken up by the 6th respondent ... respondent in his land and cultivating shrimp and prawn culture
illegally and due to release and seepage of saline water from the
fish pond
observed that the
petitioners were involved in unauthorized culture of L.Vannamei
shrimp in saline water conditions, contrary to the permissions
accorded for fresh water ... farmers doing
fresh water aquaculture but not for L.Vennamei shrimp culture to be
taken up in saline water conditions within the limits
Ayukta, Andhra Pradesh stating that the petitioners are
doing unauthorized shrimp culture and requested to take ... submitted joint inspection reports
on 07.04.2020 stating that the petitioners are doing shrimp
culture contrary to the guidelines issued
observed that the
petitioner was involved in unauthorized culture of L.Vannamei shrimp
in saline water conditions through bore well, without possessing the
required permission ... notice dated
22.11.2020 to the petitioner to stop his unauthorized L.Vannamei
shrimp culture within a stipulated time and otherwise the action will
be taken
observed
that the petitioners were involved in unauthorized culture of
L.Vannamei shrimp in saline water conditions through bore wells,
contrary to the permissions accorded ... farmers doing fresh water aquaculture but not for L.Vennamei
shrimp culture to be taken up in saline water conditions within the
limits
