https://www.taxtmi.com/caselaws?id=204812 The court found that the Tribunal erred in granting relief to the assessee regarding deductions under sections 80HH and 80-I of the Income-tax Act. It was determined that the assessee had not established a new industrial unit but had modernized an existing one, making them ineligible for the deductions claimed. The court allowed the appeal in favor of the Revenue, concluding that the Assessing Officer's decision to deny the deductions was justified. en-us Wed, 07 Apr 2010 00:00:00 +0530 Wed, 19 Dec 2012 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204812 The court found that the Tribunal erred in granting relief to the assessee regarding deductions under sections 80HH and 80-I of the Income-tax Act. It was determined that the assessee had not established a new industrial unit but had modernized an existing one, making them ineligible for the deductions claimed. The court allowed the appeal in favor of the Revenue, concluding that the Assessing Officer's decision to deny the deductions was justified. Case-Laws Income Tax Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204812