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<h1>Kerala High Court affirms relief under section 80J for prawn processing as industrial undertaking</h1> The High Court of Kerala upheld the Tribunal's decision to grant the assessee relief under section 80J of the Income-tax Act for the entire business ... Special Deduction The High Court of Kerala upheld the Tribunal's decision to allow the assessee relief under section 80J of the Income-tax Act for the entire business income. The court referred to previous decisions regarding the processing of prawns as production of articles, qualifying as an industrial undertaking under section 80J. The question of law was answered in favor of the assessee and against the Revenue. The judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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