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of <h1>Building contractor classified as 'industrial company' for tax purposes</h1> The appeal was allowed as the appellant, a building contractor engaged in mining operations, was deemed an 'industrial company' under the definition that ... - The appeal was filed as the CIT(A) held the appellant as non-industrial undertaking. The assessee, a building contractor, was engaged in mining operations by removing overburden to expose lignite mineral. The definition of 'industrial company' includes mining, so the assessee is entitled to be called an 'industrial company.' The appeal is allowed, and the matter is sent back to the ITO for tax recalculation.
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