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<h1>High Court partially allows income-tax application, directs question on assessee's industrial undertaking status</h1> The High Court of Allahabad partially allowed the income-tax application, directing the statement of question No. 1 on the assessee's status as an ... Industrial Undertaking The High Court of Allahabad allowed the income-tax application in part. Only question No. 1 regarding the status of the assessee as an industrial undertaking was directed to be stated under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision for the assessment year 1984-85 was based on the Finance Act, 1984's definition of 'industrial company.'
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