https://www.taxtmi.com/caselaws?id=240587 The court ruled in favor of the Revenue and against the assessee, affirming that the assessee operates two separate industrial undertakings for mining and manufacturing cement. It was held that profits could be allocated between these activities, with the profit from mining being embedded in the final product. Additionally, the court determined that deductions under Section 80HH are applicable solely to profits from manufacturing cement, excluding profits from mining activities. en-us Wed, 09 Oct 2013 00:00:00 +0530 Fri, 31 Jan 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240587 The court ruled in favor of the Revenue and against the assessee, affirming that the assessee operates two separate industrial undertakings for mining and manufacturing cement. It was held that profits could be allocated between these activities, with the profit from mining being embedded in the final product. Additionally, the court determined that deductions under Section 80HH are applicable solely to profits from manufacturing cement, excluding profits from mining activities. Case-Laws Income Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240587