https://www.taxtmi.com/caselaws?id=71519 The Tribunal allowed the appeal in part, granting the deduction under Section 80-I of the Income Tax Act to the assessee involved in manufacturing effluent and water treatment plants. However, the claim for deduction under Section 80HH was rejected due to the lack of evidence proving that the industrial undertaking was established in a backward area. en-us Fri, 06 Sep 1996 00:00:00 +0530 Mon, 25 Apr 2011 13:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71519 The Tribunal allowed the appeal in part, granting the deduction under Section 80-I of the Income Tax Act to the assessee involved in manufacturing effluent and water treatment plants. However, the claim for deduction under Section 80HH was rejected due to the lack of evidence proving that the industrial undertaking was established in a backward area. Case-Laws Income Tax Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71519