https://www.taxtmi.com/caselaws?id=267627 The Tribunal allowed the appeal for statistical purposes, directing the AO to re-examine the distinction between trial runs and commercial production for the relevant assessment years. The AO must decide the issue in accordance with the law, considering the Tribunal's findings and providing the appellant with a fair hearing. The Tribunal's decision emphasized the need for the appellant to substantiate the claim of setting up a new industrial undertaking to qualify for deductions under sections 80I and 80HH. en-us Fri, 11 Sep 2015 00:00:00 +0530 Mon, 09 Nov 2015 21:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267627 The Tribunal allowed the appeal for statistical purposes, directing the AO to re-examine the distinction between trial runs and commercial production for the relevant assessment years. The AO must decide the issue in accordance with the law, considering the Tribunal's findings and providing the appellant with a fair hearing. The Tribunal's decision emphasized the need for the appellant to substantiate the claim of setting up a new industrial undertaking to qualify for deductions under sections 80I and 80HH. Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267627