https://www.taxtmi.com/caselaws?id=260630 Deduction under section 35D was confined to expenditure for extension of, or setting up, an industrial undertaking. An assessee engaged in construction of roads, bridges and railway track was not shown to be carrying on manufacturing or production of an article or thing, and such construction activity did not amount to manufacture or production. On that basis, the assessee did not qualify as an industrial undertaking for section 35D purposes, and the disallowance of the deduction was sustained. en-us Fri, 08 May 2015 00:00:00 +0530 Fri, 19 Jun 2015 06:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260630 Deduction under section 35D was confined to expenditure for extension of, or setting up, an industrial undertaking. An assessee engaged in construction of roads, bridges and railway track was not shown to be carrying on manufacturing or production of an article or thing, and such construction activity did not amount to manufacture or production. On that basis, the assessee did not qualify as an industrial undertaking for section 35D purposes, and the disallowance of the deduction was sustained. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260630