https://www.taxtmi.com/caselaws?id=69627 The Tribunal allowed the assessee's appeals for the years 1977-78 and 1979-80, granting deductions under sections 80J and 35C, along with a partial deduction under section 35B. The departmental appeal challenging the computation of income under section 80JJ was dismissed. Additionally, the assessee was classified as an industrial company due to its activities being deemed as processing of goods. en-us Tue, 09 Mar 1982 00:00:00 +0530 Mon, 11 Apr 2011 11:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69627 The Tribunal allowed the assessee's appeals for the years 1977-78 and 1979-80, granting deductions under sections 80J and 35C, along with a partial deduction under section 35B. The departmental appeal challenging the computation of income under section 80JJ was dismissed. Additionally, the assessee was classified as an industrial company due to its activities being deemed as processing of goods. Case-Laws Income Tax Tue, 09 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69627