https://www.taxtmi.com/caselaws?id=61574 The Tribunal partly allowed the appeal by directing the AO to recompute the deduction under Section 80-I, treating the expanded capacity as a new industrial undertaking. The Tribunal included recoveries of insurance claims and profits on the sale of fixed assets for the deduction under Section 80-I but upheld the exclusion of other incomes not derived from the industrial undertaking. Additionally, the Tribunal confirmed the disallowance of management expenses while computing deduction under Section 80M. en-us Wed, 15 Jan 2003 00:00:00 +0530 Fri, 07 Aug 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61574 The Tribunal partly allowed the appeal by directing the AO to recompute the deduction under Section 80-I, treating the expanded capacity as a new industrial undertaking. The Tribunal included recoveries of insurance claims and profits on the sale of fixed assets for the deduction under Section 80-I but upheld the exclusion of other incomes not derived from the industrial undertaking. Additionally, the Tribunal confirmed the disallowance of management expenses while computing deduction under Section 80M. Case-Laws Income Tax Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61574