https://www.taxtmi.com/caselaws?id=65984 The Tribunal allowed the appeal in part, upholding the deduction under section 80HH for profits from the sale of scrap as directly derived from the industrial undertaking. However, the deduction was denied for profits from the sale of drums as they were not considered directly derived from the manufacturing activity. en-us Fri, 13 Jul 1984 00:00:00 +0530 Sat, 19 Feb 2011 16:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65984 The Tribunal allowed the appeal in part, upholding the deduction under section 80HH for profits from the sale of scrap as directly derived from the industrial undertaking. However, the deduction was denied for profits from the sale of drums as they were not considered directly derived from the manufacturing activity. Case-Laws Income Tax Fri, 13 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65984