https://www.taxtmi.com/caselaws?id=117650 The Tribunal interpreted section 80-IA broadly, allowing deductions for income closely linked to the industrial undertaking, not just directly derived from it. The matter was remanded to the AO for reassessment based on this interpretation, considering the composite contract for goods and services. The appeal was partially allowed for statistical purposes, instructing a re-evaluation of deduction claims under section 80-IA. en-us Thu, 03 Feb 2005 00:00:00 +0530 Tue, 31 Jul 2012 23:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117650 The Tribunal interpreted section 80-IA broadly, allowing deductions for income closely linked to the industrial undertaking, not just directly derived from it. The matter was remanded to the AO for reassessment based on this interpretation, considering the composite contract for goods and services. The appeal was partially allowed for statistical purposes, instructing a re-evaluation of deduction claims under section 80-IA. Case-Laws Income Tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117650