https://www.taxtmi.com/caselaws?id=65592 The Tribunal denied deductions under sections 80HH and 80-I, ruling that the expansions did not establish new industrial undertakings. The expansions were deemed integrated with the existing setup, lacking physical separation and operating with common processes and resources. The Tribunal stressed the need for a distinct and separate unit to qualify as a new undertaking. The High Court upheld the Tribunal's decision, remanding the case for further review and confirming the denial of deductions. en-us Fri, 09 Apr 2010 00:00:00 +0530 Fri, 31 May 2013 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65592 The Tribunal denied deductions under sections 80HH and 80-I, ruling that the expansions did not establish new industrial undertakings. The expansions were deemed integrated with the existing setup, lacking physical separation and operating with common processes and resources. The Tribunal stressed the need for a distinct and separate unit to qualify as a new undertaking. The High Court upheld the Tribunal's decision, remanding the case for further review and confirming the denial of deductions. Case-Laws Income Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65592