https://www.taxtmi.com/caselaws?id=63368 The Tribunal partially allowed the appeal, remanding the case to the assessing officer to determine if the assessee qualifies as an industrial company and is eligible for investment allowance for the assessment year 1978-79. The assessee was denied relief under sections 80J and 80HH as its construction activities were deemed not to constitute manufacturing or producing articles as required by the law. en-us Thu, 20 Oct 1983 00:00:00 +0530 Sat, 29 Jan 2011 16:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63368 The Tribunal partially allowed the appeal, remanding the case to the assessing officer to determine if the assessee qualifies as an industrial company and is eligible for investment allowance for the assessment year 1978-79. The assessee was denied relief under sections 80J and 80HH as its construction activities were deemed not to constitute manufacturing or producing articles as required by the law. Case-Laws Income Tax Thu, 20 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63368