https://www.taxtmi.com/caselaws?id=245135 The court ruled in favor of the petitioner, determining that the petitioner qualifies as an industrial undertaking engaged in mining under Section 10(15)(iv)(c) of the Income Tax Act, 1961. The court interpreted the term "engaged in mining" broadly to include activities integral to mining operations, such as repairing oil wells and enhancing production. Relief was granted to the petitioner for the refund of TDS with interest, and it was ruled that no further TDS would be deductible. The writ petition was disposed of with no costs. en-us Fri, 14 Mar 2014 00:00:00 +0530 Sat, 21 Feb 2015 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245135 The court ruled in favor of the petitioner, determining that the petitioner qualifies as an industrial undertaking engaged in mining under Section 10(15)(iv)(c) of the Income Tax Act, 1961. The court interpreted the term "engaged in mining" broadly to include activities integral to mining operations, such as repairing oil wells and enhancing production. Relief was granted to the petitioner for the refund of TDS with interest, and it was ruled that no further TDS would be deductible. The writ petition was disposed of with no costs. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245135