https://www.taxtmi.com/caselaws?id=64278 The Tribunal allowed the appeal, granting the appellant the deduction under Section 80-I of the Income Tax Act, 1961. It held that the appellant's activities of designing, engineering, procuring, assembling, and installing effluent treatment plants constituted "manufacture" and "production," qualifying it as an "industrial undertaking." The Tribunal found that the Supreme Court judgment relied upon was not applicable to the appellant's situation, directing the Assessing Officer to allow the deduction. en-us Fri, 28 Jun 1996 00:00:00 +0530 Sat, 05 Feb 2011 17:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64278 The Tribunal allowed the appeal, granting the appellant the deduction under Section 80-I of the Income Tax Act, 1961. It held that the appellant's activities of designing, engineering, procuring, assembling, and installing effluent treatment plants constituted "manufacture" and "production," qualifying it as an "industrial undertaking." The Tribunal found that the Supreme Court judgment relied upon was not applicable to the appellant's situation, directing the Assessing Officer to allow the deduction. Case-Laws Income Tax Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64278