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of <h1>Construction company not industrial for tax purposes per Delhi HC, aligns with SC precedents. Revenue wins over assessee.</h1> The Delhi HC held that a construction company does not qualify as an industrial company for tax purposes, aligning with SC precedents. The ruling favored ... - The Delhi High Court ruled that a company engaged in construction activities does not qualify as an industrial company for tax purposes. The decision was based on previous Supreme Court rulings, concluding that construction activities do not meet the criteria for industrial company status. The reference was answered in favor of the Revenue and against the assessee.
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